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International
26
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11
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2020
11/2020

ESTV - Agreement on mutual understanding between Switzerland and Austria

Tamara Bosch

Tamara Bosch
Tamara BoschTamara Bosch
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The State Secretariat for International Financial Matters SIF reported on 12 November 2020 the conclusion of a new Memorandum of Understanding between Switzerland and Austria on the implementation of Article 25 paragraph 5 (arbitration).

This agreement applies to all requests for initiation of a mutual agreement procedure (under Article 25(1)) made after 3 November 2020.

The corresponding agreement including the final protocol can be downloaded here.

Further information on the agreements with Austria can be found here

First publication:
www.taxlawblog.ch

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