The Australian Taxation Office has published a Memorandum of Understanding (MoU) signed with Switzerland on 15 September 2020 to establish the mode of application of the arbitration process provided for in paragraph 5 of Article 24 (Mutual Agreement Procedure) of the 2013 income tax treaty between the two countries. The MoU covers requests for submission of a case to arbitration, the time for submission of the case to arbitration, the selection and appointment of arbitrators, the arbitration…