Tax

What is automatic exchange of information? 

Automatic exchange of information (AEOI) is an international standard for sharing information betwee...

Foreign Account Tax Compliance Act (FATCA) 

Switzerland and the US signed a new FATCA Agreement in Bern on 27 June 2024. Swiss banks currently s...

What are double tax treaties? 

Double tax treaties (DTTs) are central to Swiss banks’ international operations. They increase legal...

Double Tax Treaties (“DTTs”) 

What is the OECD minimum tax? 

The Organisation for Economic Co-operation and Development (OECD) minimum tax, introduced on 1 Janua...

What is the Crypto-Asset Reporting Framework (CARF)?  

The Crypto-Asset Reporting Framework (CARF) is an international standard developed by the Organisati...