> Tax evaders from USA are safe.

No, the USA forced Swiss banks to open up their administrations to the DOJ already in 2013.

https://www.justice.gov/tax/file/631356/download

I very much doubt that.

When you open a bank account there they'll go to very great lengths to make sure you're not from the US and you don't fall under FATCA (forein account tax complience act), and if you do, then .. well, you usually can't just open an account there, but there are branch offices of course that are ready and willing to do business with people and entities associated with the IRS, probably they are a bit more costly though.

The AEOI is a mutual agreement the US doesn't want to share their banking details with some nations on that list.

That said iirc the Swiss have a separate agreement with the US that agreement is based on the 1996 tax treaty and allows the IRS and SFTA to look through the banking records of each nation.

Note that EU is listed as a single country. The footnote reads:

>The AEOI agreement with the EU applies for all 28 EU member states and is also applicable for the Åland Islands, the Azores, French Guiana, Gibraltar, Guadeloupe, the Canary Islands, Madeira, Martinique, Mayotte, Réunion and Saint Martin.