If you have nVIDIA graphics adapter and installed nView Desktop Manager and you also have VirtualBox running in the host machine then Alt+Tab functionality in the guest will affected by nView if it is enabled.
This was observed on:
OS: Windows 8.1 Enterprise 64-bit
VirtualBox: 4.3.20
This was observed on:
OS: Windows 8.1 Enterprise 64-bit
VirtualBox: 4.3.20
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