Rapport explicatif
Consultation 2015/113: Arrêtés fédéraux concernant l'introduction de l'échange automatique de renseignements relatifs aux comptes financiers avec Guernesey, Jersey, l'Île de Man, l'Islande et la Norvège · 40 pages
Fedlex · Rapport explicatif · Page 19Fedlex · Rapport explicatif
4. Both jurisdictions confirm that appropriate voluntary disclosure facilities exist in each jurisdiction which provide the opportunity of a smooth transition to the system of automatic exchange of information.
Signed in duplicate at London on 14 January 2016 and at St Peter Port on 15 January 2016 For the Swiss Federal Council: For the States of Guernsey:
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