ARTICLE · 22 AUGUST 2016

Exchange Of Information In Switzerland

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Switzerland moves towards the spontaneous exchange of information on tax rulings to play its part in the OECD BEPS project.

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Switzerland moves towards the spontaneous exchange of information on tax rulings to play its part in the OECD BEPS project.

Switzerland moves towards the spontaneous exchange of information on tax rulings to play its part in the OECD BEPS project. Tax rulings issued after 31 December 2009 may fall within the scope if suspicion of undue tax savings are found.

Background

Following the 2013 Federal Council signing of the 1988 Convention on Mutual Administrative Assistance in Tax Matters (MAC), the Multilateral Competent Authority Agreement on the Automatic Exchange of Financial Account Information (MCAA) was signed in November 2014. The Federal Assembly approved said Convention in December 2015.

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