Tax Administrative Assistance Act (TAAA)
By Steph3
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In The Matter OfTax Administrative Assistance Act (TAAA)
Exhibit A
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Inserted by No I 3 of the FA of 21 June 2019 on the Implementation of the Recommendations of the Global Forum on Transparency and the Exchange of Information for Tax Purposes, in force since 1 Nov. 2019 (AS 2019 3161; BBl 2019 279).
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
Art. 22ibis
If a legal entity that is based abroad is in fact managed in Switzerland, it must keep a register of its proprietors at its actual place of management. The register must record the first name and surname or company name and the address of these persons.