The State Secretariat for International Financial Matters SIF reported on 12 November 2020 the conclusion of a new Memorandum of Understanding between Switzerland and Austria on the implementation of Article 25 paragraph 5 (arbitration).
This agreement applies to all requests for initiation of a mutual agreement procedure (under Article 25(1)) made after 3 November 2020.
The corresponding agreement including the final protocol can be downloaded here.
Further information on the agreements with Austria can be found here
