Maandelijks archief: september 2016

Zwitserland ratificeert OESO uitwisselingsverdrag

swissVanaf 2018 zal ook de Zwitserse belastingdienst automatisch gegevens gaan uitwisselen over belastingplichtigen in België en andere OESO-landen. De gegevens zullen worden verstrekt over de periode vanaf 2017.

“Switzerland is committed to implement automatic exchange of financial account information in time to commence exchanges in 2018 and is a signatory of the CRS Multilateral Competent Authority Agreement (the “CRS MCAA”) and the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (the “CbC MCAA”), which are both based on Article 6 of the Convention.”