On 7 June 2018, the Secretariat for International Financial Matters (SIF) of the Swiss Federal Department of Finance published a factsheet on the application of the mutual agreement procedure under tax treaties, setting out, inter alia, content requirements of a mutual agreement procedure request. In addition, the SIF made available two separate forms for filing mutual agreement procedure requests regarding transfer pricing matters and non-transfer pricing matters which can be found here.
June 13 2018