Publications

Régulation – Le gérant de fortune indépendant face à la lutte contre l’évasion fiscale


BSL Banking in Switzerland and Liechstenstein – octobre 2016
Jean-Luc Bochatay, Pierre-Olivier Etique

A l’aube de l’entrée en vigueur en Suisse de la nouvelle norme internationale d’échange automatique de renseignements (« EAR »), les gérants de fortune indépendants (« GFI ») doivent-ils encore se préoccuper de la conformité fiscale des avoirs de leurs clients ? Les banques se dotent des outils opérationnels qui leur permettront de collecter des
informations selon la nouvelle norme dès 2017, avec un échange effectif entre Etats signataires à partir de 2018.

Acey

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