These qualifications are not explicitly included in OECD agreements on automatic information exchange and IRS agreements. Rather, they are the usual characteristics of defining the nature of a stable institution in the practice of international tax law. The AIA`s agreements with the following legal systems are expected to come into force from 2020 and the first data transfer is expected to take place in 2021: to date, Switzerland has entered into 53 contracts that exclude double taxation under the new international standard (of which 47 are in force) and 10 tax information exchange agreements (of which 7 are in force). It should also be noted that a peer review of the World Forum led to Switzerland being assessed on 26 July last year as “broadly compliant” with the international standard for information exchange. In order for two countries to implement the AIA standard, they must have an intergovernmental agreement. To this end, the OECD makes available to the relevant authority or the CAA agreement (from page 21) a model convention. These types of intergovernmental agreements can be used by states in which the government itself has the power to impose the country on the new standard. Switzerland does not apply the CAA, but concludes bilateral agreements in the form of international treaties. The willingness to provide information is not permitted to exercise the right of access to the file with respect to the ESTV. Therefore, they do not have the right to prevent the transmission of personal data to the ESTV. In addition, the person required to provide information cannot verify the legality of the disclosure of information abroad, nor require the prevention of illegal disclosure or destruction of processed data without sufficient legal basis. Validity in Switzerland and impact on other provisions The AIA came into force on 1 January 2017.
It replaces the international agreements between Switzerland and Austria and Switzerland and the United Kingdom, as well as the EU agreement on the taxation of savings. The Swiss Federal Council has launched a consultation procedure with a view to the entry into force of the Automatic Exchange of Tax Information (AIA) with 19 new legal systems. 9: These states and territories do not yet meet the requirements for the activation of the AIA. As a result, the rights and obligations arising from the agreements are not effective. In particular, reporting financial institutions are not required to collect information about financial accounts and pass it on to the relevant authority. Switzerland will only inform these countries and territories as AIA partners when they meet the requirements of the international AIA standard and explain their interest in the introduction of the AIA with Switzerland.