The Swiss Federal Tax Administration has announced it has transmitted the first batch of advance tax ruling reports to a total of 41 states, including France, Germany, the United Kingdom, the Netherlands, and Russia. The reports have been transmitted under the OECD/Council of Europe Mutual Assistance Convention within the framework of the BEPS project (BEPS Action 5) and include information on rulings still effective on 1 January 2018. As per BEPS Action 5, information on the content of adva…