Tax Treaty Case Law around the Globe 2019
1. Aufl. 2020
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S. 3801. Introduction
Over the last few years, the Swiss Federal Supreme Court (FSC) has validated numerous cases of international assistance based on article 26 (Exchange of information) of the OECD Model, while it has quashed decisions to grant assistance in only a few cases.
By way of two recent examples, I will analyse how the limits of admissible requests for assistance have been pushed further in two respects. First, to what extent does information have to be transmitted after foreign tax proceedings seem to be terminated and settled? Second, are requests that entail only the account number of a potential taxpayer, whose name is unknown to the tax authorities, sufficiently precise?
This chapter will deal with the facts of the relevant cases (section 2), the Court decisions (section 3), and a commentary on the cases (section 4). The contribution will end with the author’s conclusions (section 5).
2. Facts of the cases
2.1. Case of (ATF 144 II 206)
The French tax authorities (French authorities) filed a request for administrative assistance in tax matters with the Swiss Federal Tax Administration (SFTA) on 9 June 2015 concerning C and income and capital taxes for the years 20...