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Svizzera e Stati Uniti hanno firmato oggi a Washington un memorandum d'intesa sull'interpretazione dell'accordo FATCA (Foreign Account Tax Compliance Act) dello scorso febbraio.
Nel quadro dei negoziati sul patto, entrambe le parti avevano concordato di intendersi su singole interpretazioni di tipo tecnico o amministrativo in una convenzione apposita.
Il testo firmato riassume dunque gli obblighi degli istituti finanziari elvetici e conferma l'autodichiarazione agevolata per i beneficiari effettivi svizzeri esonerati secondo l'accordo fiscale.
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