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DECLARATIONS OF THE CONTRACTING PARTIES:

JOINT DECLARATION OF THE CONTRACTING PARTIES

ON THE ENTRY INTO FORCE OF THE AMENDING PROTOCOL

The Contracting Parties declare that they expect that the constitutional requirements of Switzerland and the requirements of European Union law concerning entering into international agreements will be fulfilled in time to enable the Amending Protocol to enter into force on the first day

of January 2017. They will take all the measures in their power to achieve that goal.

JOINT DECLARATION OF THE CONTRACTING PARTIES

ON THE AGREEMENT AND THE ANNEXES

The Contracting Parties agree, regarding the implementation of the Agreement and the Annexes, that the Commentaries to the OECD Model Competent Authority Agreement and Common

Reporting Standard should be a source of illustration or interpretation in order to ensure consistency in application.

JOINT DECLARATION OF THE CONTRACTING PARTIES

ON ARTICLE 5 OF THE AGREEMENT

The Contracting Parties agree, regarding the implementation of Article 5 on Exchange of

Information upon Request, that the commentary to Article 26 of the OECD Model Tax Convention on Income and on Capital should be a source of interpretation.

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