Publications

Regulation – Les outils d’échange de renseignements comme facteurs déclencheurs de procédures pénales fiscales


BSL Banking in Switzerland and Liechtenstein – Octobre 2017
Jean-Luc Bochatay

En 2009, la Suisse s’est officiellement engagée à collaborer activement au développement des normes conventionnelles favorisant l’échange de renseignements à des fins fiscales. Depuis lors, les outils d’échange de renseignements (« OER ») se sont multipliés ; le nombre d’Etats qui se sont engagés à les appliquer aussi.

Acey

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