December 3, 2021

Switzerland: Regularization of undisclosed assets In Switzerland and South Africa – transparency on the horizon

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Article by Urs Feller, Danielle Wenger and Marcel Frey From Prager Dreifuss Introduction The Organization for Economic Co-operation and Development (“OECD”) Standard for Automatic Exchange of Financial Account Information in Tax Matters, which encompasses the Common Report- ing Standards (“CRS”), is designed to be a single global standard for the automatic exchange of finan- cial […]