For some years now, there has been a sustained international trend towards greater transparency and cooperation in the tax area. Administrative assistance in tax matters is shaped by international standards and is subject to constant change. By participating in the relevant bodies, SIF is well positioned to analyse new trends in a systematic manner.
Switzerland is cooperating with numerous partner states in the tax area. In particular, information is exchanged upon request, spontaneously and automatically. New ideas for increased cooperation exist and are already being put into practice in other countries. For example, progressive digitisation is expected to create new opportunities for cooperation between tax authorities. SIF has initiated a project to analyse new trends in this area and to develop positions on them.
Last modification 25.11.2021