Towards Global Transparency
Chapter 9: The so-called Swiss ‘Rubik’ agreements
AbstractChapter 9 focuses on the analysis of an alternative model, developed by Switzerland in 2012, namely the so-called Swiss ‘Rubik’ agreements. The two agreements, currently in force with Austria and Great Britain, may be seen as an attempt to design an alternative system to the model of automatic exchange of information. Even if, in the meantime, the paths have clearly moved in favour of automatic exchange of information, the ‘Rubik’ approach still represents an interesting compromise, which may also serve as a transitory system on the way to a more comprehensive automatic exchange of information.
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