I don’t recall the relevant agreements but if you’re registered for tax in Country X when asked to do so by your country of residence then you are required to prove that you paid your due taxes.
There no escape the tax authorities these days.
As an aside US citizens are required to declare any monies or investments held in any other country. Including Switzerland. And required to prove that you paid taxes on your income. The Swiss banks must also declare their client list to the IRS





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