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 23Fedlex · Rapporto esplicativo
3. Both jurisdictions will inform each other regularly on their implementation of the OECD Common Reporting Standard in their respective domestic laws.
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 15 January 2016
For the Swiss Federal Council: For the Government of Jersey:
242 \ COO 23/39