Ebook: Global Forum on Transparency and Exchange of Information for Tax Purposes: Switzerland 2020 (second round) : peer review report on the exchange of information on request

This report analyses the implementation of the international standard of transparency and exchange of information on request in Switzerland on the second round of reviews conducted by the Global Forum against the 2016 Terms of Reference. It assesses both the legal and regulatory framework as at 20 December 2019 and the practical implementation of this framework, in particular in respect of EOI requests received and sent during the review period from 1 July 2015 to 30 June 2018. This report concludes that Switzerland continues to be rated overall Largely Compliant with the international standard. In 2016, the Global Forum evaluated Switzerland in a combined review against the 2010 Terms of Reference for both the legal implementation of the EOIR standard as well as its operation in practice. The report of that evaluation (the 2016 Report) concluded that Switzerland was rated Largely Compliant overall.