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Statement from the SBA regarding group requests as a standard for administrative assistance in tax matters

  • Switzerland will continue to uphold the international OECD Standards, thus proceeding with the systematic implementation of its policy on administrative assistance as it has done since 2009. Switzerland has already revised more than 40 DTA.
  • The SBA welcomes the differentiation between group requests and inadmissible fishing expeditions.
  • Group requests will be subject to specific criteria. In particular, the affected group must be clearly defined and an explanation specifying the concrete facts of the case is necessary in order for a group requests to be made.