Switzerland-US: Exchange of notes to FATCA agreement

US President Donald Trump announced in a Truth Social post on 2 February 2026 that a major trade deal had been reached with India. Under the agreement, the US will sharply reduce tariffs on Indian goods. The overall duty on Indian imports, which

The US and El Salvador signed an agreement to promote US investment in El Salvador’s critical minerals sector on 29 January 2026. Signed in Washington, the deal allows US companies to participate across the full critical minerals supply chain

The Swiss Federal Tax Administration ( FTA) has released circulars outlining the safe-harbour interest rates for loans between shareholders and related parties. The circular covering loans in Swiss Francs (CHF) was issued on 29 January 2026,

Switzerland’s transition to a Foreign Account Tax Compliance Act (FATCA) Model 1 agreement with the United States is now expected to take effect on 1 January 2028, one year later than previously anticipated, the State Secretariat for International

The US state of California is moving quickly to strengthen vehicle emissions standards and expand electric vehicle (EV) incentives, even as the Trump administration dismantles federal environmental protections. This week, state officials,

The US Internal Revenue Service (IRS) issued a notice on 29 January 2026 urging tax professionals to prepare for the upcoming filing season. “Tax professionals can play a key role in furthering the IRS’s mission to ensure taxpayers understand