Getting ready for automatic exchange of information

• Autores: Ralph Butz, Michaela Kappeler
• Localización: The Lawyer, ISSN-e 0953-7902, Vol. 31, Nº. 34 (10/10/2016), 2016, 30 págs.
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • The article informs that Switzerland is planning to introduce the international spontaneous exchange of information in tax matters into domestic legislation on the basis of the signed Convention on Mutual Administrative Assistance in Tax Matters; It discusses how only information with regard to income taxes, capital taxes or withholding taxes could be subject to a spontaneous exchange