publication . Article . Other literature type . 2015

Towards automatic exchange of information

Xavier Oberson;
Open Access English
  • Published: 01 Jan 2015
  • Country: Switzerland
This article describes the various steps that led towards automatic exchange of information as the global standard and the issues that remain to be solved. First, the various competing models of exchange information, such as Double Tax Treaty (DTT), TIEA's, FATCA or UE Directives are described with a view to show how they interact between themselves. Second, the so-called Rubik Strategy is summarized and compared with an automatic exchange of information (AEOI). The third part then describes in details the OECD Model common reporting standard which will become the new standard for automatic exchange of information and its implementation rules in Switzerland.
free text keywords: Droit fiscal, entraide administrative, échange automatique d'informations, accords internationaux, Suisse, ddc:342, Telecommunications, business.industry, business, Operations research, Engineering, Commercial law, Exchange of information, Treaty, Double taxation, Conflict of laws
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