CHF 200.00
The online training is designed as a refresher to recapitulate key aspects of Automatic Exchange of Information (AEOI) and Common Reporting Standard (CRS) from a Swiss point of view and highlights the role of these frameworks in the fight against tax evasion.
Participants will learn about:
How tax authorities and financial institutions in participating countries exchange information related to clients’ bank and safekeeping accounts.
How this reconciles with client confidentiality and privacy protection.
The Swiss legal basis and guidelines of the AEOI Act and the related AEOI Ordinance.
Switzerland’s partner jurisdictions, financial institutions’ due diligence obligations and how to determine controlling persons.
The different categories of reporting and non-reporting financial institutions as well as non-financial entities and what AEOI means for each of them.
The different steps and requirements of the AEOI reporting process are also addressed.
Cookie | Duration | Description |
---|---|---|
cookielawinfo-checkbox-analytics | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Analytics". |
cookielawinfo-checkbox-functional | 11 months | The cookie is set by GDPR cookie consent to record the user consent for the cookies in the category "Functional". |
cookielawinfo-checkbox-necessary | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookies is used to store the user consent for the cookies in the category "Necessary". |
cookielawinfo-checkbox-others | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Other. |
cookielawinfo-checkbox-performance | 11 months | This cookie is set by GDPR Cookie Consent plugin. The cookie is used to store the user consent for the cookies in the category "Performance". |
viewed_cookie_policy | 11 months | The cookie is set by the GDPR Cookie Consent plugin and is used to store whether or not user has consented to the use of cookies. It does not store any personal data. |