New Switzerland–Germany and Switzerland–United Kingdom Agreements: Does Anyone Offer More than Switzerland?

Journal
Rivolta, A.
Germany; Switzerland; United Kingdom
Bulletin for International Taxation 2012 (Volume 66), No. 3
PriceUSD 45

This article examines the new “Swiss Standard”, which is reflected in new agreements with Germany and the United Kingdom, including its potential to counter tax evasion and avoidance and whether or not it has an equivalent effect to the automatic exchange of information.