Switzerland shall enter into bilateral negotiations with each of the Member States in order to define individual categories of cases falling under ‘the like’ in accordance with the procedure of taxation applied by those States.
Šveits alustab kahepoolseid läbirääkimisi iga liikmesriigiga, et määratleda individuaalsed “sarnaste õigusrikkumiste” kategooriad vastavalt nendes riikides kehtivale maksukorraldusele.