Federal Act
on the International Automatic Exchange
of Information in Tax Matters
(AEOIA)


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Art. 39 Approval powers

The Fed­er­al As­sembly shall ap­prove with a simple fed­er­al de­cree:

a.
the in­clu­sion of a jur­is­dic­tion on the list de­scribed in Sec­tion 7 para­graph 1 let­ter 1 of the MCAA47;
b.
in­ter­na­tion­al treat­ies with­in its re­mit entered in­to with jur­is­dic­tions that are to be in­cluded on the list re­gard­ing mar­ket ac­cess for fin­an­cial ser­vice pro­viders and the reg­u­lar­isa­tion of tax­pay­ers' tax situ­ations.

47 SR 0.653.1

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