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Audit Management of administrative assistance proceedings - Federal Tax Administration

Audit number: 19474

The Federal Tax Administration (FTA) previously granted international administrative assistance only on a restricted basis. The situation has changed since the Federal Council, under pressure from the G20 countries, decided in 2009 to adopt the corresponding OECD standard. The legal basis has been adapted and the network of double taxation agreements (DTAs) has been continuously expanded. This led to a significant increase in the number of incoming requests for administrative assistance and a corresponding expansion of the FTA's Service for the Exchange of Information in Tax Matters (SEI) to around 70 full-time positions.