The draft AEOI ordinance includes information concerning non-reporting financial institutions and exempt accounts, and is intended to provide rules for purposes of regulating AEOI reporting and due diligence requirements for “reporting” Swiss financial institutions.
Read a May 2016 report [PDF 71 KB] prepared by the KPMG member firm in Switzerland
Read a May 2016 blog posting by the KPMG member firm in Switzerland: AEoI Ordinance: a step closer to implementing the AEoI
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