On 13 August 2020, the article "Administrative and legal assistance in tax matters" was updated from the Federal Tax Administration (FTA) tax information dossier
In the area of administrative assistance, the "Administrative and Mutual Assistance in Tax Matters" dossier provides information on the latest developments of the Global Forum on Transparency and Exchange of Information for Tax Purposes (in particular the Peer Review Report 2020), the legal foundations and general principles of international administrative assistance, the procedure for international administrative assistance in foreign administrative assistance requests, Swiss international administrative assistance requests, and intercantonal administrative assistance. It also explains the legal foundations, the requirements, and the procedure in the area of international mutual assistance.
The article as amended on 13 August 2020 is available here. The complete dossier Tax Information of the FTA can be downloaded here.
