Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters
Nature of declaration : Authorities
Status as of 26/05/2019
SwitzerlandDeclaration contained in a Communication from the Delegation of Switzerland to the OECD, dated 22 January 2016, registered at the Secretariat General of the OECD on 29 January 2016 - Or. Fr. and confirmed in the instrument of ratification deposited with the Secretary General of the OECD on 26 September 2016 - Or. Fr.
ANNEX B – Competent Authorities
The Swiss competent authority to be mentioned in Annex B of the Convention is the “Head of the Federal Department of Finance or his authorised representative”.
Period covered: 01/01/2017 -
Articles concerned : 3