Regulation – Exchange of Information Instruments as potential triggers for the opening of Criminal Tax Proceedings

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.