Informationsaustausch gemäß Art. 26 DBA Österreich-Schweiz verbürgt nur beschränkte Rechtshilfemöglichkeit

According to Austrian tax law, various tax breaks are granted only if an international treaty provides for official cooperation on accessing information abroad. Although there is no international treaty between Austria and Switzerland or Liechtenstein, financial authorities do grant the favourable tax treatment in question in practise. The fiscal authorities require increased cooperation of the tax payer. Romuald Kopf takes a stance on this issue and analyses a very recent decision of the...