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 27Fedlex · 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.
Done in duplicate in London, on 20 January 2016 in the English Language.
For the Swiss Federal Council: For the Government of the Isle of Man:
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