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 35Fedlex · 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 at Oslo on 20 January 2016
For the Swiss Federal Department of Finance: For the Norwegian Ministry of Finance:
242 \ COO 35/39