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Tax Administrative Assistance Act (TAAA)
SR 651.1 — Federal Act of 28 September 2012 on International Administrative Assistance in Tax Matters (Tax Administrative Assistance Act, TAAA).
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:NOTE [links:https://fedlex.data.admin.ch/eli/cc/2013/31]
English is not an official language of the Swiss Confederation. This translation is provided for information purposes only and has no legal force.
English consolidation of 1 September 2023, which is also the date of the current binding text.

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Preamble
The Federal Assembly of the Swiss Confederation,
based on Article 173 paragraph 2 of the Federal Constitution, and having considered the Federal Council Dispatch dated 6 July 2011,
decrees:
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SR 101
BBl 2011 6193

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Contents
1. General Provisions — 7 articles
2. Exchange of Information on Request — 20 articles
3. Spontaneous Exchange of Information — 5 articles
4. Data Processing, Duty of Confidentiality and Statistics — 4 articles
5. Transparency of Legal Entities based abroad with De Facto Management in Switzerland — 1 article
6. Criminal Provisions — 3 articles
7. Final Provisions — 4 articles

:LINK
https://fedlex.data.admin.ch/filestore/fedlex.data.admin.ch/eli/cc/2013/31/20230901/en/html/fedlex-data-admin-ch-eli-cc-2013-31-20230901-en-html-4.html
Official text on Fedlex — consolidation of 1 September 2023