Implementation of the Automatic Exchange of Information (AEOI) for tax purposes: Switzerland and Japan move a step forward

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In January 2016, Switzerland and Japan signed a joint declaration on the introduction of the Automatic Exchange of Information (AEOI) in tax matters on a reciprocal basis. AEOI between the two countries will be based on the common reporting standard (CRS) developed by the OECD and take place according to the provisions of the Multilateral Competent Authority Agreement on the Automatic Exchange of Financial Account Information (MCAA).

In December 2016, the Swiss Parliament approved the introduction of AEOI between Switzerland and Japan. Accordingly, Switzerland and Japan have been collecting data since 1 January 2017. The data will be exchanged for the first time in 2018.

AEOI is expected to help reduce the possibility for international tax avoidance and evasion by increasing transparency and cooperation among financial institutions and tax administrations. According to the OECD, as of July 2016, 101 jurisdictions have committed the standard of AEOI.

Further information on Switzerland’s commitment for the implementation of AEOI can be obtained from the following link:
State Secretariat for International Financial Matters SIF - Automatic exchange of information