Canada, Switzerland exchange notes on automatic exchange of information

Canada and Switzerland on December 23 exchanged notes for automatic exchange of information in tax matters under the Convention on Mutual Administrative Assistance in Tax Matters.

The convention, developed jointly by the OECD and the Council of Europe, is designed to combat international tax avoidance and evasion.

Exchange between the countries would commence for tax periods beginning on or after January 1, 2017.

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