Schweiz indleder bilaterale forhandlinger med hver af medlemsstaterne for at definere individuelle kategorier af tilfælde, der kommer ind under "tilsvarende", i overensstemmelse med de pågældende staters skatteprocedurer.
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.