The United Kingdom and Switzerland have signed a protocol to the current UK/Switzerland double taxation agreement. The protocol will bring the exchange of information article in the tax agreement in line with international and OECD standards and follows a change in the Swiss policy on international cooperation in cross border tax matters. The protocol is expected to take effect next year after it has gone through the required legislative procedures in each country and will authorise the exchange of information in tax matters in individual cases where a specific and justified request has been made by the authorities.
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