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La legge federale sullo scambio automatico di informazioni a fini fiscali (LSAI) è pronta per i dibattiti parlamentari. Il relativo messaggio è stato infatti adottato venerdì dal Consiglio federale. Le discussioni alle Camere dovrebbero iniziare a partire da settembre.
Anche nella eventualità di un referendum contro la normativa, essa dovrebbe ugualmente entrare in vigore all'inizio del 2017. I primi scambi di dati dovrebbero quindi essere intrapresi dall'anno successivo. Questi termini consentono così di rispettare gli impegni internazionali assunti in materia dalla Confederazione.
La LSAI si è resa indispensabile per applicare l'Accordo multilaterale in materia fra autorità competenti (MCCA) e lo standard globale dell'Organizzazione per la cooperazione e lo sviluppo economico (OCSE) sullo scambio automatico di dati finanziari.
Tale standard è applicabile per il tramite del MCCA oppure mediante un accordo bilaterale, come quello firmato a fine maggio fra la Svizzera e l'Unione europea.
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