The Negotiations of a Tax Agreement between Switzerland and Germany
|Index of Abbreviations
Texte intégral
1ABBL — Luxembourg Bankers’ Association
2AIFMD — Alternative Investment Fund Managers Directive
3AGM — Annual General Meeting
4ASIN — Action pour une Suisse indépendante et neutre
5BaFin — German Federal Institute for Financial Authority
6CDB — Due Diligence Agreement
7CFA — Committee on Fiscal Affairs
8CIF — Swiss Parliamentary Finance Commission
9FDF — Federal Department of Finance
10DTA — Double taxation agreement
11EC — European Commission
12ECJ — European Court of Justice
13ECOSOC — United Nations Economic and Social Council
14EMIR — European Market Infrastructure Regulation
15FATCA — Foreign Account Tax Compliant Act
16FATF — Financial Action Task Force
17FDEA — Federal Department of Economic Affairs
18FDFA — Federal Department of Foreign Affairs
19FFA — Federal Finance Administration
20FINMA — Swiss Financial Market Supervisory Authority
21FSB — Financial Stability Board
22FTA — Federal Tax Administration
23GATS — General Agreement on Trade and Services
24HMRC — Her Majesty’s Revenue and Customs
25IFA — International Fiscal Association
26IFC — International Financial Center
27IMF — International Monetary Fund
28IOTA — Intra-European Organization of Tax Administrations
29IWTA — Federal Act on International Withholding Tax
30MiFID — Markets in Financial Instruments Directive
31NCCR— National Center of Competence in Research
32NRW — North Rhine-Westphalia
33OECD — Organization for Economic Co-operation and Development
34OEEC — Organization for European Economic Co-operation
35PS — Parti socialiste
36SECO — Secrétariat d’Etat à l’Economie, State Secretariat for Economic Affairs
37SIF — State Secretariat for International Financial Matters
38SBA — Swiss Bankers Association
39SPBA — Swiss Private Bankers Association
40SPD — Sozialdemokratische Partei Deutschlands
41SNB — Swiss National Bank
42TI — Transparency International
43UDC — Union Démocratique du Centre
44UCITS — Undertakings for Collective Investment in Transferable Securities
45WTO — World Trade Organization
© Graduate Institute Publications, 2014