{"id":16523,"date":"2017-10-31T09:10:46","date_gmt":"2017-10-31T08:10:46","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/exchange-of-information-instruments-as-potential-triggers-for-the-opening-of-criminal-tax-proceedings\/"},"modified":"2021-12-06T15:13:18","modified_gmt":"2021-12-06T14:13:18","slug":"exchange-of-information-instruments-as-potential-triggers-for-the-opening-of-criminal-tax-proceedings","status":"publish","type":"post","link":"https:\/\/www.fbt-avocats.ch\/en\/exchange-of-information-instruments-as-potential-triggers-for-the-opening-of-criminal-tax-proceedings\/","title":{"rendered":"Regulation &#8211; Exchange of Information Instruments as potential triggers for the opening of Criminal Tax Proceedings"},"content":{"rendered":"<div class=\"flex_column av_one_full  flex_column_div av-zero-column-padding first  avia-builder-el-0  avia-builder-el-no-sibling  \" style='border-radius:0px; '><p><div style='padding-bottom:10px; font-size:26px;' class='av-special-heading av-special-heading-h1  blockquote modern-quote  avia-builder-el-1  el_before_av_hr  avia-builder-el-first  av-inherit-size '><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Regulation &#8211; Exchange of Information Instruments as potential triggers for the opening of Criminal Tax Proceedings<\/h1><div class ='av-subheading av-subheading_below  ' style='font-size:15px;'><p>BSL Banking in Switzerland and Liechtenstein &#8211; October 2017<br \/>\nJean-Luc Bochatay<\/p>\n<\/div><div class='special-heading-border'><div class='special-heading-inner-border' ><\/div><\/div><\/div><br \/>\n<div style='height:20px' class='hr hr-invisible   avia-builder-el-2  el_after_av_heading  el_before_av_textblock '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div><br \/>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><p><strong>In 2009, Switzerland officially committed to actively engaging in the development of conventional rules facilitating the exchange of information for tax purposes.<\/strong> Since then, the number of exchange of information instruments (\u201cEOI\u201d) has significantly increased and a growing number of States have committed to applying them.<\/p>\n<\/div><\/section><br \/>\n<div style='height:20px' class='hr hr-invisible   avia-builder-el-4  el_after_av_textblock  el_before_av_button '><span class='hr-inner ' ><span class='hr-inner-style'><\/span><\/span><\/div><br \/>\n<div class='avia-button-wrap avia-button-left  avia-builder-el-5  el_after_av_hr  avia-builder-el-last '><a href='https:\/\/www.fbt-avocats.ch\/wp-content\/uploads\/2017\/11\/BSL_2017_JLB_FR-ENG.pdf'  class='avia-button   avia-icon_select-no avia-color-custom avia-size-large avia-position-left '  target=\"_blank\"  style='background-color:#44525f; border-color:#44525f; color:#ffffff; ' ><span class='avia_iconbox_title' >Lire la suite<\/span><\/a><\/div><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[85],"tags":[276],"datespeciale":[],"yst_prominent_words":[],"class_list":["post-16523","post","type-post","status-publish","format-standard","hentry","category-publications","tag-bsl-banking-in-switzerland-and-liechstenstein-en","competences-tax","auteurs-jean-luc-bochatay-en","date-publication-2017-en","diffusion-publications-en"],"_links":{"self":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/16523","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/comments?post=16523"}],"version-history":[{"count":0,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/posts\/16523\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/media?parent=16523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/categories?post=16523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/tags?post=16523"},{"taxonomy":"datespeciale","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/datespeciale?post=16523"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.fbt-avocats.ch\/en\/wp-json\/wp\/v2\/yst_prominent_words?post=16523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}