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Newsletters

One service that is particularly valued by clients is the publications we produce in different languages: clear, understandable articles and reports, and in-depth guides to specific legislation. Please find here our latest Lenz & Staehelin newsletters:

Mandatory spontaneous exchange of tax rulings

December 2016
Schafer, D. / Hinny, P.

As part of the OECD Base erosion and profit shifting project (“BEPS”), the mandatory spontaneous exchange of tax rulings has become an international standard that all G20 and OECD member States are politically committed to. The publication of the definitive version of the Tax Administrative Assistance Ordinance on November 23rd, 2016 completes the international and national legal framework which will become effective in Switzerland as of January 1st, 2017. As a consequence, the spontaneous exchange of tax rulings will in most cases take place starting January 1st, 2018.

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