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

Type

Journal

Author

Oberson, X.

Country

Switzerland

Published Date

July 10, 2013

Issue

European Taxation 2013 (Volume 53), No. 8

DOI

https://doi.org/10.59403/1zjps01

Document

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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.

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