Currrent international tax agreements

Tax Treaties, DTA, TIEA

04.09.2015: Switzerland and Norway signed a protocol of amendment to the double taxation agreement with respect to taxes on income and capital.

09.09.2015: The new tax information exchange agreements (TIEA) with San Marino, the Seychelles, Greenland and Andorra entered into force. They will apply as from January 1, 2016.

09.09.2015: Switzerland and Albania signed in Tirana a protocol amending the agreement for the avoidance of double taxation (DTA) with regards to information exchange, arbitration, and a future developments clause on royalties as well as an anti-abuse clause.

07.10.2015: The Federal Council adopted the dispatch on tax information exchange agreements, which will now be submitted to parliament for approval. The agreements in question are with Belize and Grenada.

14.10.2015: The Federal Council adopted the dispatch on the new double taxation agreement (DTA) with Oman that has been signed on May 22, 2015. The agreement will promote bilateral economic relations and contains provisions on the exchange of information upon request in accordance with the OECD standard.

28.10.2015: The Federal Council adopted the dispatch on the new double taxation agreement (DTA) with Liechtenstein. The new agreement is a comprehensive for the avoidance of double taxation on income and capital. Also on October 28, 2015 the federal council adopted the dispatch on double taxation agreement with Norway.

29.10.2015: The double taxation agreement (DTA) with respect to taxes on income and capital between Switzerland and Argentina will enter into force on November 27, 2015 and will be applicable from January 1, 2016 after the ratification procedure in Switzerland has been completed. Argentina terminated the agreement of 1997, which had been provisionally applied by both countries until then.

* Andreas Müller

Your team

Contact

In need of legal, tax or compliance advice? We look forward to contacting you.