Further news from international taxes, this time on the update of the model tax treaty published by the UN and the first exchange of advance tax rulings information in Switzerland.
UN releases update to model tax treaty
The 2017 update to the United Nations Model Double Taxation Convention between Developed and Developing Countries was released on 18 May 2018 and reflects changes to the 2011 model treaty approved in April 2017 by the UN Committee of Experts on International Cooperation in Tax Matters.
Switzerland exchanges first advance tax rulings information
The Federal Tax Administration has for the first time transmitted information on advance tax rulings to spontaneous exchange of information partner states. The first batch of 82 reports on rulings effective on 1 January 2018 have been submitted to 41 states including France, Germany, Netherlands, Russia and the UK.
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