Under double taxation agreements with third countries, neither company is a tax resident in that third country and negotiations between Switzerland and the EU began in June 2002 on the ten files that make up the bilateral files II. In March 2003, the two sides agreed to suspend negotiations on the liberalization of services, as many issues were not resolved. The June 2003 political agreement on the taxation of savings was an important step in the negotiations. On 19 May 2004, at a summit between Switzerland and the EU, an agreement was announced on other politically sensitive areas dealing with the issue of the exchange of information on tax offences within the framework of judicial and administrative cooperation. 3. Notwithstanding paragraphs 1 and 2, Article 15 applies to Spain, following the entry into force of a bilateral agreement between Spain and Switzerland on the exchange of information, on request in administrative, civil or criminal matters, for tax evasion within the meaning of state law required or any income not subject to this agreement, but covered by an agreement or agreement between Spain and Switzerland. Elimination of double taxation of income and capital. Although the final acts of the first package of bilateral agreements in 1999 stated the intention of both sides to continue negotiations, the European Commission was initially sceptical that such negotiations would continue. Two new issues of particular concern to the EU have kicked off a new round of negotiations with Switzerland. The first is that the EU hoped to include Switzerland in a system of cross-border taxation of savings income.
Secondly, Brussels wanted to cooperate with Switzerland to strengthen the fight against fraud with regard to indirect taxes, in particular tobacco smuggling. For the purpose of determining the identity and place of residence of the actual beneficiary within the meaning of Article 4, the paying agent keeps a note of the name, first name, address and contact information of residence in accordance with Swiss anti-money laundering legislation. In the case of contractual relationships or transactions which, in the absence of contractual relations, are domiciled on 1 January 2004 or after 1 January 2004 for persons who present an official passport or identity card issued by a Member State which is in a Member State other than a Member State or Switzerland or Switzerland , the stay is established by a certificate of tax residence, issued by the competent authority of the state in which the individual is domiciled. Where such a certificate is not presented, the Member State that issued the passport or other official identity card is considered the State of residence. (1) Notice of 30 March 2004 (not yet published in the Official Journal). 2. Subject to compliance with Switzerland`s constitutional requirements and the requirements of Community law relating to the conclusion of international agreements and without prejudice to Article 18, Switzerland and, if necessary, the Community apply and effectively apply this agreement from 1 January 2005.