The topic of the exchange of information in tax matters, in addition to becoming more established, continues to evolve. Numerous rulings of the Federal Administrative Court, concerning requests for administrative assistance from Italy, have effectively confirmed the position of the Swiss Federal Tax Administration, which is in favor of transmitting data. The seminar will therefore represent an opportunity to receive an update on this topic.
There is also the issue of the exchange of information relating to data on cross-border workers. With the entry into force of the Agreement of 23 December 2020 on the taxation of cross-border workers, Article 7 provides for the automatic exchange of information for all Italian workers, not necessarily cross-border, active in the border area (Ticino, Grisons and Valais). During the seminar, the possible defense strategies available to cross-border workers vis-à-vis the Italian Revenue Agency will be examined, in cases where they have not declared income derived from professional activities carried out in Switzerland.
Another topic concerns the exchange of information on cryptocurrencies, which will also be adopted by Switzerland based on new OECD standards. In this area as well, it is important to understand what information will be subject to transmission and which entities will be required to provide it, with particular attention to the new due diligence and reporting obligations.
Finally, the new frontier of the automatic exchange of information concerns real estate. In this regard, the OECD is working intensively to include this area within tax transparency standards. This will therefore be an opportunity to take stock of the situation.
In summary, these are multiple areas of information exchange that make it necessary for professionals in the Ticino financial sector to stay updated.

Programme and speakers
Exchange of tax information between Switzerland and Italy: recent case law of the Federal Administrative Court
Giovanni Molo
Adjunct Professor of Contract Law, Compliance and Economic Criminal Law, Attorney-at-law, Dr. iur., LL.M, COLLEGAL Law and Notary Firm

Exchange of tax information between Switzerland and Italy on the income of Italian workers: available tools to defend oneself before the Italian Revenue Agency
Pierpaolo Angelucci
Chartered Accountant, Scarioni Angelucci, Associated Tax Firm, Milan

Automatic exchange of tax information on cryptocurrencies: update on the status of OECD work
Alberto Borri
Attorney-at-law, Lexify SA

Automatic exchange of tax information on real estate: update on the status of OECD work
Alessandro Turina
Principal Research Associate, International Bureau of Fiscal Documentation, Amsterdam (Netherlands)

Cost
CHF 350.-
CHF 300.- for FTAF members and partner organizations

Registration
https://bit.ly/webinar-03-06-26