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International exchange of information
Published in International Tax Review, 11 March 2015
Stephan Pfenninger reviewed how Switzerland is adapting to the latest international developments in the area of tax information exchange.
Stephan discussed spontaneous, requested and automatic information exchange and the considerable developments made by Switzerland in recent years.
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The international exchange of information will continue to be based on complex legal framework of bilateral and multilateral agreements. Multinational organisations are set to become much more transparent.