In addition to provisions to avoid double taxation, DTAs also contain rules relating to the exchange of tax information upon request. The key yardstick in this respect is the international standard as formulated by the OECD in Article 26 of the OECD Model Agreement, the adoption of which was approved by Switzerland back in 2009. This standard is now enshrined in 58 Swiss DTAs, and the corresponding provision is in force in 51 DTAs. Switzerland is prepared to agree to a provision on the exchange of information upon request as per the international standard in all DTAs.
(1) DTA with OECD standard
(2) DTA without OECD standard
(3) TIEA with OECD standard
*: The process for DTAs and TIEAs is as follows: initialling by negotiators, signing by government representatives, approval by Swiss parliament, entry into force. The texts of the agreements are only published at the moment of the signature.
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Last modification 16.11.2017