{
  "id": "AIBD-0491",
  "title": "Strengthening Financial Integrity and International Trust: UAE’s FATCA/CRS Framework",
  "summary": "The UAE Ministry of Finance reports that its website AI assistant gives real-time FATCA/CRS guidance. Changes in service quality or reporting work are unmeasured.",
  "date_observed": "2025-06-01",
  "date_basis": "source information",
  "date_precision": "month",
  "benefit_status": "reported",
  "source_collection": "ITU AI for Good: Innovate for Impact (2025)",
  "source_entry": "ITU-108",
  "account": "The UAE Ministry of Finance reports that its website includes an AI conversational assistant that answers FATCA/CRS inquiries and provides real-time guidance. The main reporting platform uses rules, without model training. Counts of reporting institutions and international exchange partners describe that wider infrastructure. The assistant’s effect on inquiry resolution, staff time, or user experience is unmeasured.",
  "category": "general benefit",
  "unexpected": false,
  "purpose": "Help users obtain guidance about FATCA/CRS reporting requirements.",
  "system": "UAE Ministry of Finance FATCA/CRS inquiry assistant",
  "model_version": null,
  "developer": null,
  "deployer": "UAE Ministry of Finance",
  "location": "United Arab Emirates",
  "domain": "Finance",
  "segment": null,
  "benefit_type": "Improved Organizational Efficiency",
  "taxonomy_note": null,
  "registry_ids": {},
  "ratings": [
    {
      "group": "organizational",
      "depth": null,
      "reason": "The Ministry reports that an AI assistant provides real-time reporting guidance, but gives no measured improvement in inquiry handling or reporting work attributable to the assistant."
    }
  ],
  "ai_role": {
    "status": "assessed",
    "statement": "The identified AI function is conversational guidance for reporting inquiries. Registration, validation and international tax-data exchange belong to a separately described rule-based platform."
  },
  "evidence": [
    {
      "kind": "report",
      "citation": "Project account in International Telecommunication Union, AI for Good: Innovate for Impact, 2025. Information current as of June 2025. Outcomes are reported by the project team. The account provides no independent outcome evaluation.",
      "title": "Use Case 7: Strengthening Financial Integrity and International Trust: UAE’s FATCA/CRS Framework",
      "url": "https://www.itu.int/epublications/publication/ai-for-good-innovate-for-impact#_idParaDest-659",
      "date": null,
      "written_by": "makers",
      "quote": null
    }
  ],
  "replication": {
    "produced_by": [
      "A website conversational AI assistant provides FATCA/CRS guidance"
    ],
    "must_hold": [
      "Current FATCA/CRS guidance and access to the Ministry website. Other requirements for the assistant are unspecified."
    ],
    "echoes": []
  },
  "paired_incident": null,
  "headline": "AI assistant answers UAE FATCA/CRS reporting inquiries",
  "metric": null,
  "comparator": null,
  "later": null,
  "value": null,
  "developer_country": null,
  "deployer_country": null,
  "unrated_because": null,
  "brief_notes": null,
  "brief": null,
  "revisions": [
    {
      "date": "2026-10-22",
      "change": "Added the case.",
      "source": "https://www.itu.int/epublications/publication/ai-for-good-innovate-for-impact#_idParaDest-659",
      "editor": "AIBD"
    }
  ],
  "confidence": "claimed",
  "shade": "low",
  "claim_status": "The makers' claim",
  "claim_basis": "Sources: the makers' report. The cited evidence includes no independent source and no finding by a regulator or court.",
  "profile": {
    "case_id": "AIBD-0491",
    "catalog_version": "1.0.0",
    "source_fingerprint": "be94a50788672a45bc0935410c24bc2fe6d875a5c516be69f0112aa625dbb5d7",
    "collection_refs": [
      {
        "collection_id": "aibd",
        "version": "snapshot-8bf7cfec9cb185aa"
      },
      {
        "collection_id": "aibd",
        "version": "2026-10-25"
      }
    ],
    "source_ids": [
      "AIBD-0491-source-0001"
    ],
    "families": {
      "strategic assessments": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "record_ids": []
      },
      "evaluations": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "record_ids": []
      },
      "monetary observations": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "record_ids": []
      },
      "institutional decisions": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "record_ids": []
      }
    },
    "fields": {
      "actors[]": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "deployer": "UAE Ministry of Finance"
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "deployer"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "actors[].ownership_control": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "ai_contribution": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "ai_role": {
              "status": "assessed",
              "statement": "The identified AI function is conversational guidance for reporting inquiries. Registration, validation and international tax-data exchange belong to a separately described rule-based platform."
            }
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "ai_role"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "ai_relationship": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "category": "general benefit",
            "ai_role": {
              "status": "assessed",
              "statement": "The identified AI function is conversational guidance for reporting inquiries. Registration, validation and international tax-data exchange belong to a separately described rule-based platform."
            }
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "ai_role",
            "category"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "assessments[].alternatives": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "assessments[].assessor_date": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "assessments[].depth": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "assessments[].display_confidence": {
        "state": "value_present",
        "value": {
          "kind": "structured",
          "data": {
            "confidence": "low",
            "evidence_word": "claimed",
            "claim_status": "The makers' claim",
            "basis": "Sources: the makers' report. The cited evidence includes no independent source and no finding by a regulator or court.",
            "interpretation": "Existing display rule preserved; the richer outcome-specific confidence question still needs review."
          }
        },
        "provenance": {
          "kind": "curatorial",
          "basis": "Derived from the existing case display properties; not a new evidentiary judgment.",
          "record_fields": [],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "assessments[].rationale": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "ratings": [
              {
                "group": "organizational",
                "reason": "The Ministry reports that an AI assistant provides real-time reporting guidance, but gives no measured improvement in inquiry handling or reporting work attributable to the assistant."
              }
            ]
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "ratings"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "assessments[].rubric_version": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "assessments[].status_basis": {
        "state": "value_present",
        "value": {
          "kind": "text",
          "text": "Reported benefit"
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Mapped from the existing case description without a new external source review.",
          "record_fields": [
            "benefit_status"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "assessments[].target": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "ratings": [
              {
                "group": "organizational",
                "reason": "The Ministry reports that an AI assistant provides real-time reporting guidance, but gives no measured improvement in inquiry handling or reporting work attributable to the assistant."
              }
            ]
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "ratings"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "availability": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "brief": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "case_kind": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "case_links[]": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "claims[].evidence_links": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "claims[].evidence_strength": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "claims[].missingness": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "claims[].proposition": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "cross_border_flows[]": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "decisions[].action_outcome": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "institutional decisions"
      },
      "decisions[].grounds": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "institutional decisions"
      },
      "decisions[].institution_task": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "institutional decisions"
      },
      "decisions[].success_criterion": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "institutional decisions"
      },
      "deployment_stage": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "economics[].amount": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "monetary observations"
      },
      "economics[].costs[]": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "monetary observations"
      },
      "economics[].counterfactual": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "monetary observations"
      },
      "economics[].currency_price_basis": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "monetary observations"
      },
      "economics[].gross_net": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "monetary observations"
      },
      "economics[].measure_type": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "monetary observations"
      },
      "economics[].period_unit": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "monetary observations"
      },
      "economics[].realization": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "monetary observations"
      },
      "economics[].recipient_payer": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "monetary observations"
      },
      "economics[].return_payback": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "monetary observations"
      },
      "economics[].valuation_method": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "monetary observations"
      },
      "evaluations[].ai_uplift": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "evaluations"
      },
      "evaluations[].comparator": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "evaluations"
      },
      "evaluations[].design": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "evaluations"
      },
      "evaluations[].effect": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "evaluations"
      },
      "evaluations[].exposure": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "evaluations"
      },
      "evaluations[].id": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "evaluations"
      },
      "evaluations[].measurement_method": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "evaluations"
      },
      "evaluations[].metric": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "evaluations"
      },
      "evaluations[].reproduction_materials": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "evaluations"
      },
      "evaluations[].setting_sample": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "evaluations"
      },
      "evaluations[].uncertainty_limitations": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "evaluations"
      },
      "external_references[]": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "source_collection": "ITU AI for Good: Innovate for Impact (2025)",
            "source_entry": "ITU-108"
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "source_collection",
            "source_entry"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "follow_up[]": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "human_oversight": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "id": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "id": "AIBD-0491"
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "id"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "infrastructure_dependencies[]": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "outcomes[].beneficiaries": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "outcomes[].beneficiary_count": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "outcomes[].benefit_type": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "benefit_type": "Improved Organizational Efficiency"
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "benefit_type"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "outcomes[].claim": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "account": "The UAE Ministry of Finance reports that its website includes an AI conversational assistant that answers FATCA/CRS inquiries and provides real-time guidance. The main reporting platform uses rules, without model training. Counts of reporting institutions and international exchange partners describe that wider infrastructure. The assistant’s effect on inquiry resolution, staff time, or user experience is unmeasured.",
            "benefit_type": "Improved Organizational Efficiency"
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "account",
            "benefit_type"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "outcomes[].distribution": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "outcomes[].duration": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "outcomes[].id": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "outcomes[].stakeholder_group": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "ratings": [
              {
                "group": "organizational",
                "reason": "The Ministry reports that an AI assistant provides real-time reporting guidance, but gives no measured improvement in inquiry handling or reporting work attributable to the assistant."
              }
            ]
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "ratings"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "outcomes[].status": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "benefit_status": "reported"
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "benefit_status"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "outcomes[].tradeoffs": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "outcomes[].unexpected": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "unexpected": false,
            "purpose": "Help users obtain guidance about FATCA/CRS reporting requirements."
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "unexpected",
            "purpose"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "places[]": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "location": "United Arab Emirates"
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "location"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "purpose": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "purpose": "Help users obtain guidance about FATCA/CRS reporting requirements."
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "purpose"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "record_dates": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "date_observed": "2025-06-01",
            "date_basis": "source information",
            "date_precision": "month",
            "revisions": [
              {
                "date": "2026-10-22",
                "change": "Added the case.",
                "source": "https://www.itu.int/epublications/publication/ai-for-good-innovate-for-impact#_idParaDest-659",
                "editor": "AIBD"
              }
            ]
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "date_observed",
            "date_basis",
            "date_precision",
            "revisions"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "replication.attempts[]": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "replication.conditions": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "replication": {
              "produced_by": [
                "A website conversational AI assistant provides FATCA/CRS guidance"
              ],
              "must_hold": [
                "Current FATCA/CRS guidance and access to the Ministry website. Other requirements for the assistant are unspecified."
              ],
              "echoes": []
            }
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "replication"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "revision_history[]": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "revisions": [
              {
                "date": "2026-10-22",
                "change": "Added the case.",
                "source": "https://www.itu.int/epublications/publication/ai-for-good-innovate-for-impact#_idParaDest-659",
                "editor": "AIBD"
              }
            ]
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "revisions"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "sector": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "domain": "Finance"
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "domain"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "sources[].access_version": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "sources[].citation_locator": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "evidence": [
              {
                "kind": "report",
                "citation": "Project account in International Telecommunication Union, AI for Good: Innovate for Impact, 2025. Information current as of June 2025. Outcomes are reported by the project team. The account provides no independent outcome evaluation.",
                "title": "Use Case 7: Strengthening Financial Integrity and International Trust: UAE’s FATCA/CRS Framework",
                "url": "https://www.itu.int/epublications/publication/ai-for-good-innovate-for-impact#_idParaDest-659",
                "written_by": "makers"
              }
            ]
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "evidence"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "sources[].id": {
        "state": "value_present",
        "value": {
          "kind": "identifiers",
          "identifiers": [
            "AIBD-0491-source-0001"
          ],
          "role": "Existing evidence items, in their original order"
        },
        "provenance": {
          "kind": "curatorial",
          "basis": "Stable within the fingerprinted record version; no source content or source review has been added.",
          "record_fields": [],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "complete"
      },
      "sources[].language": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "sources[].relationship": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "evidence": [
              {
                "kind": "report",
                "citation": "Project account in International Telecommunication Union, AI for Good: Innovate for Impact, 2025. Information current as of June 2025. Outcomes are reported by the project team. The account provides no independent outcome evaluation.",
                "title": "Use Case 7: Strengthening Financial Integrity and International Trust: UAE’s FATCA/CRS Framework",
                "url": "https://www.itu.int/epublications/publication/ai-for-good-innovate-for-impact#_idParaDest-659",
                "written_by": "makers"
              }
            ]
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "evidence"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "sources[].upstream_sources": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "strategic_assessments[]": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "strategic assessments"
      },
      "summary": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "summary": "The UAE Ministry of Finance reports that its website AI assistant gives real-time FATCA/CRS guidance. Changes in service quality or reporting work are unmeasured.",
            "account": "The UAE Ministry of Finance reports that its website includes an AI conversational assistant that answers FATCA/CRS inquiries and provides real-time guidance. The main reporting platform uses rules, without model training. Counts of reporting institutions and international exchange partners describe that wider infrastructure. The assistant’s effect on inquiry resolution, staff time, or user experience is unmeasured."
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "summary",
            "account"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "systems[].autonomy_permissions": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "systems[].component_role": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "systems[].deployment_configuration": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "systems[].inputs_outputs": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "systems[].model_name": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "systems[].model_version": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "systems[].product_name": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "system": "UAE Ministry of Finance FATCA/CRS inquiry assistant"
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "system"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "systems[].provider": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "taxonomy_crosswalks[]": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "title": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "title": "Strengthening Financial Integrity and International Trust: UAE’s FATCA/CRS Framework",
            "headline": "AI assistant answers UAE FATCA/CRS reporting inquiries"
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "title",
            "headline"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "version": {
        "state": "value_present",
        "value": {
          "kind": "identifiers",
          "identifiers": [
            "be94a50788672a45bc0935410c24bc2fe6d875a5c516be69f0112aa625dbb5d7"
          ],
          "role": "SHA-256 of normalized original case data"
        },
        "provenance": {
          "kind": "curatorial",
          "basis": "Deterministic content version assigned by the local migration.",
          "record_fields": [],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "complete"
      },
      "workflow": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "account": "The UAE Ministry of Finance reports that its website includes an AI conversational assistant that answers FATCA/CRS inquiries and provides real-time guidance. The main reporting platform uses rules, without model training. Counts of reporting institutions and international exchange partners describe that wider infrastructure. The assistant’s effect on inquiry resolution, staff time, or user experience is unmeasured.",
            "replication": {
              "produced_by": [
                "A website conversational AI assistant provides FATCA/CRS guidance"
              ],
              "must_hold": [
                "Current FATCA/CRS guidance and access to the Ministry website. Other requirements for the assistant are unspecified."
              ],
              "echoes": []
            }
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "account",
            "replication"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      }
    },
    "summary": {
      "total": 91,
      "addressed": 91,
      "known": 28,
      "reviewed": 0,
      "record_mapped": 28,
      "not_assessed": 63,
      "complete": false,
      "by_state": {
        "value_present": 28,
        "not_reported": 0,
        "unresolved": 0,
        "not_assessed": 63,
        "not_applicable": 0,
        "withheld": 0,
        "source_unavailable": 0
      }
    }
  }
}