David's presentation dealt with the latest developments in AEOI / CRS matters in Switzerland, including court cases, lack of rule of law guarantees, de-activated countries, and the non-Common Reporting Standard esp. with respect to trusts, trustees and protectors.

The Institute for Swiss and International Tax Law (ISIS) was founded in 2000 as an independent, non-commercial institute. Its 300 members comprise of practitioners from the tax consulting, tax administration, tax courts and tax academia throughout Switzerland.