Bern, 17/04/2003 (Agence Europe) - The draft agreement on the fight against taxation fraud between the EU and Switzerland is already making good progress, the Swiss Federal Finance Department states in a press release published after the negotiating session held this week in Bern. The question of dual incrimination is still open. Switzerland does not agree to provide administrative and judicial assistance unless offences are liable to prison sentences of at least six months, whereas the EU would like to obtain information on capital placed in Switzerland, even when it is a question of inquiries on offences that are only liable to fines, such as tax evasion. Switzerland considers in its press release that its offer is already a clear improvement on administrative assistance and judicial cooperation. It stresses above all that coercive measures may be taken in cases of tax fraud, but also in offences involving "qualified tax subtraction", in other words when tax evasion corresponds to an offence defined in Swiss law. Furthermore, Swiss authorities say, "it should be possible in future to carry out extradition and to implement decisions taken by foreign tax authorities".