evidence: K. whereas Switzerland and the EU signed an additional protocol to the Taxation and Savings Income Agreement on 27 May 2015, which requires that both parties automatically exchange information (AEI) on the financial accounts of each other’s residents from September 2018; whereas the EU listed Switzerland among ‘non-cooperative jurisdictions for tax purposes’ in Annex II to the Council conclusions of 5 December 2017 concerning countries that have committed to implementing tax good governance principles to address issues relating to transparency, fair taxation and anti-BEPS (base erosion and profit shifting) measures; L. whereas Switzerland cooperates in select parts of the Common Foreign and Security Policy (CFSP) and has participated in the civil and military peace missions of the Common Security and Defence Policy (CSDP), notably in Ukraine and Mali; whereas the EDA-Switzerland Framework for Cooperation, which was signed on 16 March 2012, enables exchange of information and provides for joint activities in research and technology and armament projects and programmes; [...] N. whereas Switzerland participates in the Schengen Information System (SIS), the Visa Information System (VIS) and the Eurodac EU asylum fingerprint database, and will participate in the future Entry/Exit System (EES), which will record crossings of the EU’s external borders, and the European Travel Information and Authorisation System (ETIAS), which provides pre-travel security and irregular migration screening of visa-exempt non-EU nationals;