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Switzerland To Expand Tax Info Sharing Network

by Ulrika Lomas, Tax-News.com, Brussels

22 August 2014


The Swiss Federal Council has adopted a dispatch on tax information exchange agreements (TIEAs) with Andorra, Greenland, San Marino, and the Seychelles. The dispatch will now be submitted to parliament for its approval.

Switzerland signed a TIEA with Greenland on March 7, with Andorra on March 17, with San Marino on May 16, and with the Seychelles on May 26. Each must be approved by parliament before it can enter into force, and may be subject to an optional referendum.

The Federal Council said that during the hearing procedures that followed the completion of negotiations, the cantons and stakeholders expressed their support. All of the TIEAs comply with the international standard.

Switzerland's TIEAs with Jersey, Guernsey, and the Isle of Man are scheduled to enter into force during the fourth quarter of 2014, providing they are not subject to a referendum.

TAGS: Isle of Man | tax | tax information exchange agreement (TIEA) | revenue guidance | Guernsey | Jersey | tax authority | agreements | Switzerland | revenue statistics | Andorra | Greenland | San Marino | Seychelles

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