Rapporto esplicativo
Consultazione 2015/113: Decreti federali che introducono lo scambio automatico di informazioni relative a conti finanziari con Guernsey, Jersey, Isola di Man, Islanda e Norvegia · 39 pagine
Fedlex · Rapporto esplicativo · Pagina 19Fedlex · Rapporto esplicativo
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:
242 \ COO 19/39