Can the Taxation Agreement between Germany and Switzerland Lead to Fairer Taxation?

Does the planned taxation agreement between Germany and Switzerland favour tax evaders and would it better to renegotiate it? Or does the agreement lead to fairer taxation? Charles B. Blankart, Humboldt-University, Berlin and University of Lucern, illustrates both principles of taxation: the principle of residency that applies in Germany on the one hand, and the territorial principle partially valid in Switzerland on the other. Looking at the historical development of taxation he explains that fiscal reasons, and not considerations of fairness, led to the break-through of the residency principle in Germany. In his view, there can be no talk of a higher ethical consecration of the residency principle. In the opinion of Hans Bernhard Beus, German Federal Ministry of Finance, the taxation agreement between Germany and Switzerland will lead to fairer taxation since it will facilitate the implementation of German tax claims. Manfred Gärtner, University of St. Gallen, is sceptical. In his opinion, the taxation agreement primarily throws up a number of questions "concerning the past, the present and the future". Norbert Walter-Borjans, Finance Minister of North Rhine Westphalia, finds the Swiss-German taxation agreement unfair to taxpayers and advantageous for tax evaders and Swiss banks.