How the AIA (automatischer Informationsaustausch in Steuersachen = automatic exchange of information in tax matters) works

In the wake of the financial and debt crisis, combating tax evasion worldwide has become an important and widely pursued concern of the global community. The AEOI (automatic exchange of information) has now become a fact. Switzerland will also collect information and make corresponding reports abroad for the first time in 2018. The Federal Tax…

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