01/2021
FTA updates guidance on the standard for AEOI in tax matters
Philipp Roth
The FTA has updated the guidance on the standard for the automatic exchange of information (AEOI) in tax matters.
The guidelines describe and specify the obligations that arise for Swiss financial institutions and other parties involved (e.g. the FTA) from the Swiss legal basis for implementing the AEOI standard.
The guidelines and further information are available here.
First publication:
www.taxlawblog.ch
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