Source: http://www.swisstaxnetwork.ch/gesetze/vstg-swiss-withholding-tax-act-1/vstg-36
Timestamp: 2019-04-21 22:31:11+00:00

Document:
1 The tax authorities of the cantons, districts, counties and municipalities and the Federal Tax Administration shall assist each other in the performance of their duties; they shall, free of cost, communicate appropriately to provide the necessary information and allow consultation of official documents.
2 The administrative authorities of the Confederation and the authorities of the cantons, districts, counties and municipalities other than those mentioned in para. 1 have an obligation to inform the Federal Tax Administration, if the requested information may be important for the implementation of this Act. A request for information may only be refused if significant public interests are threatened, especially the internal and external security of the Confederation and the cantons, or if the information would significantly hinder the requested authority in the carrying out of its task. The privacy of post, telephone and telegraph shall be maintained.
3 Disputes concerning the information obligation of federal administrative authorities are decided by the Federal Council; disputes concerning the information obligation of the authorities of cantons, districts, counties and municipalities are heard by the Federal Supreme Court if the cantonal government has rejected the request for information (art. 110 et seq. of the Judiciary Organisation Act of 16 December 1943).
4 The organisations entrusted with the tasks of public administration are, within the limits of these tasks, subject to the same requirements as the authorities. Para. 3 shall apply by analogy.
3 Anstände über die Auskunftspflicht von Verwaltungsbehörden des Bundes entscheidet der Bundesrat, Anstände über die Auskunftspflicht von Behörden der Kantone, Bezirke, Kreise und Gemeinden, sofern die kantonale Regierung das Auskunftsbegehren abgelehnt hat, das Bundesgericht (Art. 110 ff. des Bundesrechtspflegegesetzes vom 16. Dez. 19431).
3 Les différends portant sur l'obligation des autorités administratives fédérales en matière de renseignements sont jugés par le Conseil fédéral; les différends relatifs à l'obligation des autorités des cantons, districts, cercles et communes en matière de renseignements sont jugés par le Tribunal fédéral, si le gouvernement cantonal a rejeté la demande de renseignements (art. 110 ss de l'Organisation judiciaire du 16 déc. 19431).
1 [RS 3 521; RO 1948 473 art. 86, 1955 893 art. 118, 1959 931, 1969 757 art. 80 let. b 787,1977 237 ch. II 3 862 art. 52 ch. 2 1323 ch. III, 1978 688 art. 88 ch. 3 1450, 1979 42, 1980 31 ch. IV 1718 art. 52 ch. 2 1819 art. 12 al. 1, 1982 1676 annexe ch. 13, 1983 1886 art. 36 ch. 1,1986 926 art. 59 ch. 1, 1987 226 ch. II 1 1665 ch. II, 1988 1776 annexe ch. II 1, 1989 504 art. 33 let. a, 1990 938 ch. III al. 5, 1992 288, 1993 274 art. 75 ch. 1 1945 annexe ch. 1, 19951227 annexe ch. 3 4093 annexe ch. 4, 1996 508 art. 36 750 art. 17 1445 annexe ch. 2 1498 annexe ch. 2, 1997 1155 annexe ch. 6 2465 app. ch. 5, 1998 2847 annexe ch. 3 3033 annexe ch. 2, 1999 1118 annexe ch. 1 3071 ch. I 2, 2000 273 annexe ch. 6 416 ch. I 2 505 ch. I 1 2355 annexe ch. 1 2719, 2001 114 ch. I 4 894 art. 40 ch. 3 1029 art. 11 al. 2, 2002 863 art. 35 1904 art. 36 ch. 1 2767 ch. II 3988 annexe ch. 1, 2003 2133 annexe ch. 7 3543 annexe ch. II 4 let. a 4557 annexe ch. II 1, 2004 1985 annexe ch. II 1 4719 annexe ch. II 1, 2005 5685 annexe ch. 7, 2006 2003 ch. III. RO 2006 1205 art. 131 al. 1]. Voir actuellement la LF du 17 juin 2005 sur le TF (RS 173.110).

References: art. 86
 art. 118
 art. 80
 art. 52
 art. 88
 art. 52
 art. 12
 art. 36
 art. 59
 art. 33
 art. 75
 art. 36
 art. 17
 art. 40
 art. 11
 art. 35
 art. 36
 art. 131