The Development of International Assistance in Tax Matters in Switzerland: From Evolution to Revolution

Journal
Author
Oberson, X.
Country
Switzerland
Published Date
Issue
European Taxation 2013 (Volume 53), No. 8
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author, in this article, traces the history of the development of international assistance in tax matters in Switzerland and outlines Switzerland's current policy, which is aligned with the OECD exchange of information standards.