Switzerland - The Swiss Tax Ruling Procedure: Interplay with Exchange of Information Requests
- T. Obrist; P. Hongler
- European Taxation, 2012 (Volume 52), No 10
- 12 September 2012
Over the course of two articles, the authors examine the Swiss ruling procedure. The first article, published in the September issue of European Taxation, examined the conceptual background of the procedure from a domestic law perspective. This second article analyses whether or not a ruling, or information provided in the course of a ruling, confirmed by a Swiss tax administration, can be the object of an exchange of information request.