Federal Act
on the Swiss Financial Market Supervisory Authority
(Financial Market Supervision Act, FINMASA)


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Art. 2 Relationship with the financial market acts

1This Act ap­plies un­less the fin­an­cial mar­ket acts provide oth­er­wise.

2 In­ter­na­tion­al treat­ies con­cluded with­in the con­text of in­ter­na­tion­al with­hold­ing tax and their as­so­ci­ated in­ter­na­tion­al agree­ments, spe­cific­ally in re­la­tion to transna­tion­al audits and mar­ket ac­cess, take pre­ced­ence over this Act and fin­an­cial mar­ket le­gis­la­tion.16

16 In­ser­ted by Art. 46 of the FA of 15 June 2012 on In­ter­na­tion­al With­hold­ing Tax, in force since 20 Dec. 2012 (AS 2013 27; BBl 2012 4943).

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