The standard is now to be applied to the remaining DTAs by means of a unilateral extension. However, this will be conditional on reciprocity, i.e. the partner states must also be able to exchange tax information with Switzerland upon request. Moreover, data protection and the principle of speciality must be preserved.
Such a procedure was also called for in a motion submitted by National Councillor Ruedi Noser (Radical Free Democratic Group FDP, Zurich) in December 2013. Other states such as Belgium and Singapore have brought their entire DTA network into line with the international standard in the same way.
With this measure, the signing of the multilateral OECD/Council of Europe Convention on Mutual Administrative Assistance in Tax Matters on 15 October 2013 and the ongoing efforts to revise existing double taxation agreements, the Federal Council is underscoring its desire to swiftly implement the OECD standard regarding administrative assistance in tax matters.
The Federal Council
Internet: http://www.admin.ch/br/index.html?lang=en
Federal Department of Finance
Internet: http://www.efd.admin.ch
Для консультаций по вопросам связанным с управлением активами в Швейцарии, открытием и функционированием банковских счетов в швейцарских банках, регистрацией швейцарских компаний, а также другим вопросам, которые связаны со Швейцарией, вы можете обращаться по электронной почте: vvolkov@alpha-capita.ch
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