автоматический обмен швейцария

The Federal Council of Switzerland adopted a decision to implement automatic exchange with 41 states on June 16 of the current (2017) year. The foregoing number includes the Russian Federation

Automatic exchange of information (AEOI) in Switzerland begins in 2019, and data for 2018 will be exchanged.

Carrying out exchange of information is based on the International Agreement regarding Automatic Exchange of Information (MULTILATERAL COMPETENT AUTHORITY AGREEMENT ON THE EXCHANGE OF COUNTRY-BY-COUNTRY REPORTS (CbC MCAA)).

Concerning the above agreement, it is important to identify and emphasize the fact that it is based on the Common reporting standard (CRS) of the OECD.