BSL Banking in Switzerland and Liechtenstein – October 2017
Jean-Luc Bochatay
In 2009, Switzerland officially committed to actively engaging in the development of conventional rules facilitating the exchange of information for tax purposes. Since then, the number of exchange of information instruments (“EOI”) has significantly increased and a growing number of States have committed to applying them.
Switzerland faces a dual challenge: maintaining its competitiveness and appeal whilst ensuring investor protection and…
The purpose of this article is to provide a concise overview of the main pitfalls…
A five-part series: from individual errors to organisational failings, how criminal risk materialises and what…
The new French-Swiss tax agreement, which came into force in 2026, provides a long-term framework…