{"id":16526,"date":"2017-06-01T13:32:42","date_gmt":"2017-06-01T12:32:42","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/standard-bearers\/"},"modified":"2020-05-14T17:02:23","modified_gmt":"2020-05-14T16:02:23","slug":"standard-bearers","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/standard-bearers\/","title":{"rendered":"Standard-bearers"},"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-b6e190828d00a6ae1558d780bcb39c19\">\n#top .av-special-heading.av-av_heading-b6e190828d00a6ae1558d780bcb39c19{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-av_heading-b6e190828d00a6ae1558d780bcb39c19 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-b6e190828d00a6ae1558d780bcb39c19 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-av_heading-b6e190828d00a6ae1558d780bcb39c19 .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-b6e190828d00a6ae1558d780bcb39c19 .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-b6e190828d00a6ae1558d780bcb39c19 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-b6e190828d00a6ae1558d780bcb39c19 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\"  >Standard-bearers<\/h1><div class='av-subheading av-subheading_below'><p>STEP Journal Vol. 25 issue n\u00b0 5 &#8211; June 2017<br \/>\nJean-Luc Bochatay, Fabianne de Vos Burchart<\/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\" ><div data-canvas-width=\"431.1431666666666\">\n<div class=\"textLayer\">\n<div data-canvas-width=\"318.9300803304\"><strong>Jean-Luc Bochatay and Fabianne De Vos Burchart warn that there are risks to both under- and over-compliance with the common reporting standard for Swiss institutions.<\/strong><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\"><\/div>\n<div data-canvas-width=\"318.9300803304\">Switzerland has implemented\u00a0the Common Reporting Standard (CRS) in its domestic legislation. The CRS calls on participating jurisdictions to obtain information from their fi nancial institutions (FIs) and exchange it with other jurisdictions on an annual basis. The Automatic Exchange of Information Act (AEIA) and the Automatic Exchange of Information Ordinance, which both came into force on 1 January 2017 \u2013 as supplemented by the Guidance on the Standard for the Automatic Exchange of Financial Account Information Under the CRS, issued on 17 January 2017 by the Swiss Federal Tax Administration (the Tax Administration) \u2013 make up the foundations of CRS implementation in Switzerland.<\/div>\n<\/div>\n<\/div>\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-842d632fc42b347fa0d6326f5982af64-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-842d632fc42b347fa0d6326f5982af64\">\n#top #wrap_all .avia-button.av-av_button-842d632fc42b347fa0d6326f5982af64{\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-842d632fc42b347fa0d6326f5982af64 .avia-svg-icon svg:first-child{\nfill:#ffffff;\nstroke:#ffffff;\n}\n<\/style>\n<a href='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2017\/06\/STEP_Standard-bearers_June_2017.pdf'  class='avia-button av-av_button-842d632fc42b347fa0d6326f5982af64 av-link-btn avia-icon_select-no avia-size-large avia-position-left'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Lire la suite\"><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":[293],"datespeciale":[],"class_list":["post-16526","post","type-post","status-publish","format-standard","hentry","category-publications","tag-step-journal","competences-banking-and-finance","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>Standard-bearers | FBT Avocats SA<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" 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