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 27Fedlex · 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.
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:
242 \ COO 27/39