The Exchange of Tax Information Portal is an initiative of the Global Forum on Transparency and Exchange of Information for Tax Purposes. The Global Forum conducts peer reviews of its member jurisdictions' ability to co-operate with other tax administrations in accordance with the internationally agreed standard. The standard provides for exchange of information on request where it is foreseeably relevant to the administration and enforcement of the domestic tax laws of the requesting jurisdiction. Effective exchange of information requires that jurisdictions ensure information is available, that it can be obtained by the tax authorities and that there are mechanisms in place allowing for the exchange of that information. The Global Forum's peer review process examines both the legal and regulatory aspects of exchange (Phase 1 reviews) and the exchange of information in practice (Phase 2). The EOI Portal will track the development of these peer reviews, including changes that jurisdictions make in response to the Global Forum's recommendations.

News: Switzerland confirms its commitment towards greater tax tran...

Switzerland confirms its commitment towards greater tax transparency – ratifies the Convention on Mutual Administrative Assistance in Tax Matters

26 Sep 2016

Switzerland, represented by Ambassador Ulrich Lehner , today deposited its instrument of ratification for the multilateral Convention on Mutual Administrative Assistance in Tax Matters ("the Convention") in the presence of OECD Secretary-General Angel Gurría. This ratification re-affirms Switzerland's commitment to greater tax transparency and marks another important step in implementing the Standard for Automatic Exchange of Financial Account Information in Tax Matters developed by the OECD and G20 countries as well as the automatic exchange of Country-by-Country Reports under the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project.