Switzerland | OECD standard for tax administrative assistance

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The OECD Council unanimously approved the amended commentary on Article 26 of the OECD Model Convention on tax administrative assistance. Group requests are now included in the standard. Switzerland's representative also accepted this amendment on behalf of the Federal Council.

Over the last two years, the OECD Committee on Fiscal Affairs, to which Switzerland also belongs, prepared a new commentary on Article 26 of the OECD Model Convention on tax administrative assistance. Now international administrative assistance has to be granted also for groups of taxpayers and not only in individual cases. In the case of group requests, the persons concerned must be identified by means of specific search criteria. So-called fishing expeditions, i.e. requests without concrete indications, remain expressly prohibited.

(Read the full article at efd.admin.ch)

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