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Swiss Federal Tax Administration Instructions on the Agreements on Cooperation in the Area of Taxation with other states and the Federal International Withholding Tax Act (IQ) 20 12 (Tax Regularization/Subsequent
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Instructions on form agreements are guidelines or directions provided to assist individuals in completing and filing a specific form agreement correctly.
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The individual or organization responsible for submitting the form agreement is typically required to also file the instructions on form agreements.
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The purpose of instructions on form agreements is to ensure that the form agreement is completed correctly and in compliance with relevant laws and regulations.
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