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SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } automatischer Informationsaustausch über Finanzkonten

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Term, Validated Entry

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Systematic and periodic transmission of 'bulk' taxpayer information by the source country to the residence country concerning various categories of income (e.g. dividends, interest, etc.).

SELECT ?property ?value WHERE { BIND (?? AS ?s) ?s ?property ?value . FILTER (isLiteral(?value)) } LIMIT 1000

Attributes

Name
automatischer Informationsaustausch über Finanzkonten
Name
automatic exchange of financial account information
Name
échange automatique d'informations relatives aux comptes financiers
Name
scambio automatico di informazioni relative a conti finanziari
Description
Systematic and periodic transmission of 'bulk' taxpayer information by the source country to the residence country concerning various categories of income (e.g. dividends, interest, etc.).
dateModified
2025-08-25T06:34:54.3742830Z
Identifier
521133
URL
https://www.termdat.bk.admin.ch/entry/521133
citation
OECD, [Standard](http://www.oecd.org/ctp/exchange-of-tax-information/standard-fur-den-automatischen-informationsaustausch-von-finanzkonten.pdf) für den automatischen Informationsaustausch über Finanzkonten, 17.1.2014.
citation
OECD, [Standard](http://www.oecd.org/ctp/exchange-of-tax-information/automatic-exchange-financial-account-information-common-reporting-standard.pdf) for Automatic Exchange of Financial Account Information, 15.7.2014.
citation
([Accord, entre l'Union européenne et la Confédération suisse sur l'échange automatique d'informations relatives aux comptes financiers en vue d'améliorer le respect des obligations fiscales au niveau international, AMP/CH/EU/fr 1 7.10.2015.](http://www.news.admin.ch/NSBSubscriber/message/attachments/39519.pdf))
citation
Sito DFF, SFI, [Scambio](https://www.sif.admin.ch/sif/it/home/themen/internationale-steuerpolitik/automatischer-informationsaustausch.html) automatico di informazioni (3.2.2015).
position
1
Term Note
Siehe auch: \hautomatischer Informationsaustausch\s
Term Note
See also: \hautomatic exchange of information\s
Term Note
Vedi anche: \hscambio automatico di informazioni a fini fiscali\s
descriptionCitation
Based on OECD website, [Automatic Exchange of Information](http://www.oecd.org/ctp/exchange-of-tax-information/automaticexchange.htm) (19.1.2015).
SELECT ?property ?object WHERE { BIND (?? AS ?s) ?s ?property ?object . FILTER (isIRI(?object)) FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Outgoing Relationships

property object
inDefinedTermSet Terminology of the Federal Department of Foreign Affairs
inDefinedTermSet Federal Department of Foreign Affairs
has part échange automatique de renseignements relatifs aux comptes financiers
Reliability code Linguistic/formal check completed
termDomain POLITICS
termDomain Foreign policy
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000
Incoming Relationships: No results found.
SELECT ?instance ?description WHERE { BIND (?? AS ?class) ?instance (rdf:type|owl:type) ?class . OPTIONAL { ?instance schema:description ?description . } } LIMIT 5000
Instances of this Class: No results found.
SELECT ?superclass ?description WHERE { ?? rdfs:subClassOf ?superclass . OPTIONAL { ?superclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Superclasses of this Class: No results found.
SELECT ?subclass ?description WHERE { ?subclass rdfs:subClassOf ?? . OPTIONAL { ?subclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Subclasses of this Class: No results found.