{"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:\/\/staging.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":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_one_full-9497bbf8bff73ea4c6992cc17fa9ec36\">\n.flex_column.av-av_one_full-9497bbf8bff73ea4c6992cc17fa9ec36{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-av_one_full-9497bbf8bff73ea4c6992cc17fa9ec36 av_one_full  avia-builder-el-0  avia-builder-el-no-sibling  first flex_column_div av-zero-column-padding  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-aed1fd3f52c8b04812a82e5c3dee5789\">\n#top .av-special-heading.av-av_heading-aed1fd3f52c8b04812a82e5c3dee5789{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-av_heading-aed1fd3f52c8b04812a82e5c3dee5789 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-aed1fd3f52c8b04812a82e5c3dee5789 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-av_heading-aed1fd3f52c8b04812a82e5c3dee5789 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-av_heading-aed1fd3f52c8b04812a82e5c3dee5789 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-av_heading-aed1fd3f52c8b04812a82e5c3dee5789 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-aed1fd3f52c8b04812a82e5c3dee5789 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'><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\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-a7bfac8b270289d974036c90ec0c7caf\">\n#top .hr.hr-invisible.av-av_hr-a7bfac8b270289d974036c90ec0c7caf{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-av_hr-a7bfac8b270289d974036c90ec0c7caf 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 av-av_textblock-396ddf1f42196ca838231e61a4602801 '   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\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-a7bfac8b270289d974036c90ec0c7caf\">\n#top .hr.hr-invisible.av-av_hr-a7bfac8b270289d974036c90ec0c7caf{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-av_hr-a7bfac8b270289d974036c90ec0c7caf 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 av-av_button-ecf7f43f82352f73873cf57dba71e46a-wrap avia-button-left  avia-builder-el-5  el_after_av_hr  avia-builder-el-last '>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_button-ecf7f43f82352f73873cf57dba71e46a\">\n#top #wrap_all .avia-button.av-av_button-ecf7f43f82352f73873cf57dba71e46a{\nbackground-color:#44525f;\nborder-color:#44525f;\ncolor:#ffffff;\ntransition:all 0.4s ease-in-out;\n}\n#top #wrap_all .avia-button.av-av_button-ecf7f43f82352f73873cf57dba71e46a 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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":[],"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"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Regulation - Exchange of Information Instruments as potential triggers for the opening of Criminal Tax Proceedings | FBT Avocats SA<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, 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