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Revised treaty between Australia and Switzerland

A revised tax treaty between Australia and Switzerland has come into force, replacing the previous treaty signed in 1980. The Australian Taxation Office reports that the revised treaty will:

  • enhance the already strong economic relationship between Australia and Switzerland by aligning the bilateral tax arrangements more closely with current Australian and international tax treaty policy settings, and
  • strengthen administrative assistance between Australian and Swiss revenue authorities, in particular by permitting them to exchange taxpayer information, including information held by banks and other financial institutions, in order to address tax evasion.


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