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I have the honour of referring to the Protocol amending the Convention between the Swiss Federal Council and the Government of Canada for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, done at Berne on 5 May 1997, done at Berne on 22 October 2010 (hereinafter “Amending Protocol”), and of proposing, on behalf of the Swiss Federal Council, the following clarification regarding its interpretation:
Subparagraph (b) of paragraph 2 of the Interpretative Protocol, added to the Convention between the Swiss Federal Council and the Government of Canada for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, done at Berne on 5 May 1997, (hereinafter Convention ), by Article XII of the Amending Protocol, sets forth the information that the competent authority of the requesting State shall provide to the competent authority of the requested State when making a request for information under Article 25 of the Convention. Clause (i) of subparagraph (b) of paragraph 2 of the Interpretative Protocol requires that the requesting State provide the name and, to the extent known, other information, such as address, account number or date of birth, in order to identify the person(s) under examination or investigation. Clause (v) of subparagraph (b) of paragraph 2 of the Interpretative Protocol requires that the requesting State provide the name and, to the extent known, the address of any person believed to be in possession of the requested information. Subparagraph (c) of paragraph 2 of the Interpretative Protocol clarifies that, while these are important procedural requirements that are intended to ensure that fishing expeditions do not occur, these requirements nevertheless are to be interpreted in order not to frustrate effective exchange of information.
Therefore, notwithstanding the provisions of clauses (i) and (v) of subparagraph (b) of paragraph 2 of the Interpretative Protocol to the Convention, a requested State shall comply with a request for administrative assistance if the requesting State, in addition to providing the information required by clauses (ii) to (iv) of subparagraph (b) of the above mentioned paragraph:
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I have the honour of referring to the Protocol amending the Convention between the Swiss Federal Council and the Government of Canada for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, done at Berne on 5 May 1997, done at Berne on 22 October 2010 (hereinafter “Amending Protocol”), and of proposing, on behalf of the Swiss Federal Council, the following clarification regarding its interpretation:
Subparagraph (b) of paragraph 2 of the Interpretative Protocol, added to the Convention between the Swiss Federal Council and the Government of Canada for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, done at Berne on 5 May 1997, (hereinafter Convention ), by Article XII of the Amending Protocol, sets forth the information that the competent authority of the requesting State shall provide to the competent authority of the requested State when making a request for information under Article 25 of the Convention. Clause (i) of subparagraph (b) of paragraph 2 of the Interpretative Protocol requires that the requesting State provide the name and, to the extent known, other information, such as address, account number or date of birth, in order to identify the person(s) under examination or investigation. Clause (v) of subparagraph (b) of paragraph 2 of the Interpretative Protocol requires that the requesting State provide the name and, to the extent known, the address of any person believed to be in possession of the requested information. Subparagraph (c) of paragraph 2 of the Interpretative Protocol clarifies that, while these are important procedural requirements that are intended to ensure that fishing expeditions do not occur, these requirements nevertheless are to be interpreted in order not to frustrate effective exchange of information.
Therefore, notwithstanding the provisions of clauses (i) and (v) of subparagraph (b) of paragraph 2 of the Interpretative Protocol to the Convention, a requested State shall comply with a request for administrative assistance if the requesting State, in addition to providing the information required by clauses (ii) to (iv) of subparagraph (b) of the above mentioned paragraph:
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