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Gli sforzi della Svizzera in ambito di trasparenza fiscale vengono riconosciuti: il Global Forum dell'OCSE, l'Organizzazione per la cooperazione e lo sviluppo economico, ammette la Confederazione alla seconda fase dell'esame degli standard in materia di scambio di informazioni su richiesta (quello automatico è previsto dal 2018).
La prima concerneva il quadro normativo e Berna si è messa in regola, dopo aver fallito il testo nel 2011, in particolare eliminando l'obbligo di informare preventivamente il detentore di un conto prima della trasmissione di dati. Sono stati giudicati positivamente anche i 57 accordi bilaterali già conclusi, da ultimo quello con l'Italia.
La seconda parte, che scatterà in autunno e durerà fino all'estate 2016, riguarderà l'applicazione delle norme. L'esito è incerto: la Svizzera ora non collabora, per esempio, quando i dati bancari sono stati sottratti.
Gli "irriducibili"
Sono 11 le giurisdizioni che rimangono bloccate in fase 1: Brunei, Isole Marshall, Dominica, Micronesia, Guatemala, Libano, Liberia, Panama, Nauru, Trinidad e Tobago e Vanuatu.
pon/ATS
Dal TG20
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