The Resource Switzerland to adopt OECD standard on exchange of information

Switzerland to adopt OECD standard on exchange of information

Label
Switzerland to adopt OECD standard on exchange of information
Title
Switzerland to adopt OECD standard on exchange of information
Creator
Subject
Language
eng
Summary
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
Citation source
In: European taxation. - Amsterdam. - Vol. 50 (2010),
http://library.link/vocab/creatorName
  • Heuberger, R
  • Oesterhelt, S
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • exchange of information
  • tax treaty
Label
Switzerland to adopt OECD standard on exchange of information
Instantiates
Publication
Label
Switzerland to adopt OECD standard on exchange of information
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...