Overview of the tax law decisions of the Swiss Federal Administrative Court published in the week from 13 to 19 March 2017.

  • Judgment of 9 March 2017 (A-4572/2015): Administrative assistance (DTA Switzerland - USA); suspicion of "fraud and the like" (E. 8 in connection with 19); complainant does not prove that he is not the beneficial owner of the account (E. 14 in connection with 21); complaint dismissed.

Decisions are listed chronologically by publication date.