{"id":1897,"date":"2017-01-11T11:37:40","date_gmt":"2017-01-11T16:37:40","guid":{"rendered":"https:\/\/www.spiegelsohmer.com\/en\/?p=1897"},"modified":"2017-02-02T11:47:46","modified_gmt":"2017-02-02T16:47:46","slug":"automatic-exchange-of-information-and-a-swiss-banks-obligation-to-produce-documents","status":"publish","type":"post","link":"https:\/\/spiegelryan.com\/en\/2017\/01\/11\/automatic-exchange-of-information-and-a-swiss-banks-obligation-to-produce-documents\/","title":{"rendered":"Automatic Exchange of Information and a Swiss Bank\u2019s Obligation to Produce Documents"},"content":{"rendered":"<p>Canada and Switzerland have agreed to an automatic exchange of financial information beginning in 2017 with the first transmission of data in 2018. Once Canada has been provided with such information it can ask Switzerland for information with respect to prior years under the provisions of its tax treaty with Switzerland. In anticipation of audits arising from such exchanges and requests, we asked our Zurich counsel, &nbsp;Dr. Roberto Dallafior, of Nater Dallafior, to provide us a brief review of what information the Swiss banks will provide where a treaty request is made as well as what information will be provided where the customer makes the request (presumably because the customer has been compelled to do so). Dr. Dallafior\u2019s memorandum is available <a href=\"https:\/\/spso.nyc3.digitaloceanspaces.com\/wp\/home\/sysadmin\/spiegelsohmer.com\/htdocs\/cms\/2017\/02\/Memo-Exchange-of-Information-Swiss-Banks.pdf\">here.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Canada and Switzerland have agreed to an automatic exchange of financial information beginning in 2017 with the first transmission of data in 2018. Once Canada has been provided with such information it can ask Switzerland for information with respect to prior years under the provisions of its tax treaty with Switzerland. In anticipation of audits [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-1897","post","type-post","status-publish","format-standard","hentry","category-taxation-law"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Automatic Exchange of Information and a Swiss Bank\u2019s Obligation to Produce Documents - Spiegel Ryan<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.spiegelsohmer.com\/en\/2017\/01\/11\/automatic-exchange-of-information-and-a-swiss-banks-obligation-to-produce-documents\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Automatic Exchange of Information and a Swiss Bank\u2019s Obligation to Produce Documents - Spiegel Ryan\" \/>\n<meta property=\"og:description\" content=\"Canada and Switzerland have agreed to an automatic exchange of financial information beginning in 2017 with the first transmission of data in 2018. Once Canada has been provided with such information it can ask Switzerland for information with respect to prior years under the provisions of its tax treaty with Switzerland. 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