The EU and Swiss Confederation recently signed an anti-fraud agreement to counter fraud and other illegal activities affecting the financial interests of both jurisdictions.
The agreement contains provisions relating to administrative assistance and to mutual legal assistance in criminal matters for the protection of financial interests. Within the scope of the agreement are indirect tax (VAT and excise duties) and customs offences (including smuggling), corruption and money laundering. Interestingly direct taxation is not tackled in this agreement.
Full details of the agreement are available here