This statement does not apply to the Swiss Government direct banking secrecy, but it has value to understand the current political and diplomatic crisis between Italy and Switzerland.
In the case of relations with Italy are intertwined with issues of banking secrecy, the tax shield and the exchange of tax information between the two countries.
course, this is the "vision" of the Swiss relations with Italy in this field, happy reading!
"Against the background of long-term efforts in Switzerland to find a way to open tax issues with Italy and unjustified criticism of the latter in respect of the financial center of Ticino, the president of Merz had decided to suspend negotiations on the review Convenzione di doppia imposizione (CDI) con l'Italia fino a nuovo avviso.
I negoziati per la revisione della CDI con l'Italia sono in corso dal 2001. Nel 2007 il Governo italiano aveva ricevuto una proposta pronta per la firma con una regolamentazione dello scambio di informazioni (frode fiscale e violazioni analoghe). L'Italia ha interrotto i negoziati perché non voleva che la Svizzera venisse stralciata dalla lista nera. L'Italia ha richiesto la ripresa dei negoziati sulla CDI con la Svizzera soltanto nel mese di giugno del 2009 cosicché nei mesi di luglio e alla fine del mese di settembre del 2009 hanno avuto luogo due tornate di colloqui. In queste due occasioni la delegazione svizzera ha richiesto lo stralcio della Svizzera da tutte le liste nere e l'inclusione the new white list. Mainly for political reasons, the delegations responsible for negotiations have not reached any conclusion and agreed to continue negotiations on certain points. For several years Italy has joined Switzerland in more black lists (tax) due to lower than normal tax of the company preferred to Italy under Article 28 as well as due to the nonexistent LAID exchange of information for the purposes of domestic tax law. In order to improve bilateral relations in the tax area, Switzerland has already launched several initiatives, looking, for example, from 2001 to revise the bilateral double taxation. Since 2005 with the Europe Agreement on taxation of savings and with the anti-fraud agreement provides sustainable solutions. Nevertheless, Italy systematically refuses the application of Article 15 of the Taxation of Savings Income (interest-free on cross-border payments of interest, dividends and licenses). The DTA provides for the imposition of a bilateral basis on higher dividends, interest and licenses that Switzerland has ever concluded with another neighboring country of the European Community. Is a DTC in accordance with Article 26, as well as respect of the taxation of savings and the ratification of the fraud, the Italian tax authorities to facilitate cooperation with Switzerland in cases of tax crimes. "
Publication of the Swiss government is to address this .
I invite you to the next workshop on the topic.
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