Switzerland - Switzerland to Adopt OECD Standard on Exchange of Information
- R. Heuberger; S. Oesterhelt
- European Taxation, 2010 (Volume 50), No 2/3
- 14 January 2010
Switzerland historically limited information exchange under tax treaties to information necessary to implement a tax treaty or, lately, information regarding tax fraud. Recently, however, Switzerland changed its policy, in line with OECD standards, leading to the conclusion of several treaties providing for the exchange of information for the purpose of implementing domestic laws in general. This article provides an overview of these recently negotiated tax treaties.