Switzerland/France tax treaty amendments enter into force
06 April 2016
Amendments to the 1966 tax treaty between Switzerland and France tax that enhance administrative assistance in tax matters entered into force today, the Swiss government has announced, reports MNE Tax.
The agreement enables Switzerland to respond France’s group requests for administrative assistance for events occurring on or after February 1, 2013.
Also, for tax periods beginning after January 1, 2010, France may request individual administrative assistance using information other than the taxpayer’s name and address.
The amendments make the tax treaty fully compliant with OECD standards on exchange of information request, the Swiss government said.