The protocol also provides for the inclusion of inheritance in the agreement. Beneficiaries of an undisclosed Swiss bank account must either pay inheritance tax or consent to the disclosure to the UK authorities. This agreement largely follows the OECD Model Agreement and Swiss policy in this regard. Agreement between the Government of the Russian Federation and the Government of the Republic of Albania for the avoidance of double taxation of taxes on income and capital In October 2010, an agreement was signed to open negotiations for an agreement that will tax the undeclared accounts of Britons in Switzerland and share more information on tax and banking information between the two states. The agreement will strengthen, inter alia, cross-border cooperation in tax matters and improve banks` access to market access. The protocol became necessary to appease the European Commission, which considered that the agreement could be contrary to the European treaty. .