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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.