Inhoudsopgave
H&I 2025/298:EU and Switzerland boost tax cooperation to combat tax evasion (comments by the Editorial Board)
H&I 2025/298
EU and Switzerland boost tax cooperation to combat tax evasion (comments by the Editorial Board)
Documentgegevens:
Datum 20-10-2025
- Datum
20-10-2025
- Bronauteur
European Commission
- Bronvindplaats
no. 20102025
- JCDI
JCDI:BSD29844:1
- Vakgebied(en)
Europees belastingrecht / Derde landen
Europees belastingrecht / Algemeen
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On 20 October 2025, the European Commission and Switzerland signed an amending protocol to their existing agreement on administrative cooperation in tax matters. The protocol updates the framework for the automatic exchange of financial account information, aligning it with the latest OECD Common Reporting Standard (CRS 2.0). In addition, it introduces a new mechanism for mutual assistance in the recovery of cross-border VAT claims.
The amendment reflects a further step in the EU’s broader efforts to strengthen tax transparency and to close gaps in VAT collection involving non-EU jurisdictions. The proposals are set out in COM(2025) 376 and COM(2025) ... Verder lezen? Log in om dit document te bekijken.