Getting ready for Automatic Exchange of Information
Ralph Butz and Michaela Kappeler discuss the legal framework regarding the introduction of the Automatic Exchange of Information in Switzerland as well as potential implementation issues.
Prager Dreifuss Newsletter – March 2016: Administrative Assistance in Tax Matters – Group Requests
Dr. Urs Feller, Danielle Wenger and Michaela Lemke discuss the procedure and legal issues with regard to administrative assistance in tax matters based on the recent group request by the Netherlands.
Basler Kommentar Obligationenrecht I, Art. 50 f. und 143-150 commented by Dr. Christoph K. Graber
Commentary on Art. 50 f. and 143 to 150 OR
The free flow of data
Ralph Butz and Michaela Lemke provide an overview of Switzerland’s steps to implement the Automatic Exchange of Information.
Administrative Assistance in tax matters – focus on UBS
Q & A on various aspects of the administrative assistance procedure in tax matters, highlighting the situation of UBS-clients and the respective treaty between US and Switzerland.