Where a relevant person is subsequently identified as such by the Swiss paying agent, the Swiss paying agent shall immediately notify this person or other contracting party in writing.
The relevant person or other contracting party may send the FTA a written request for tax regularisation of the relevant person’s relevant assets in accordance with the applicable agreement within three months of such notification being made.
The request shall include:
the option chosen for tax regularisation in accordance with the agreement;
details on the availability of information needed for tax regularisation.
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