Switzerland has published a notice on the entry into force of the Addendum to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA), which reflects amendments to the Common Reporting Standard (CRS) adopted in 2023 to broaden the scope of information, including information on crypto-assets, and to enhance reporting requirements and due diligence procedures. According to the notice, the Addendum has been provisionally applied since 1 J…