A taxable person established in Switzerland may apply to the SIF for the opening of a mutual agreement procedure. Such a procedure is used when there is double taxation or equivalent risk and Switzerland has concluded a double taxation agreement (DBA) with the State concerned. 28.10.2019 Amendments to the double taxation agreement with the United Kingdom in force In order for the amendments introduced by the BEPS Convention to take effect, Switzerland must notify the BEPS depositary of an additional notification of the necessary procedures. The first such case concerned Luxembourg. In a Memorandum of Understanding of 12 May 2020, the competent authorities of Switzerland and Luxembourg adopted the exact wording of the amendments provided for in the BEPS Agreement (see AS 2020 2641 and AS 2020 2715). The procedure is thus terminated and Switzerland has made the above-mentioned notification to the depositary of the BEPS Convention. These changes are reflected in the double taxation agreement between Switzerland and Luxembourg. Switzerland intends to adapt the DTAS that are not modified by the BEPS Agreement to the BEPS minimum standards through bilateral amendments to the DTAS. Here you will find basic information on the cartel procedure: 30.07.2019 The new double taxation agreement between Switzerland and Zambia will enter into force The COVID-19 reflection aims to create jobs and preserve jobs instead of maintaining binding commitments as in the case of other SIF conventions. Double taxation conventions (SAAs) prevent double taxation of individuals and legal persons with an international dimension with regard to taxes on income and capital. They are therefore an important element in the promotion of international economic activities.
Switzerland currently has DTAs from more than 100 countries and is looking to further develop its contract network. Switzerland also has eight conventions to avoid double taxation of inheritance and inheritance tax. Information from the Länder (link to the Federal Tax Administration ESTV) Double taxation conventions: Overview Maritime and air transport: Overview Treaty texts: Classified composition of federal legislation The Strategic Innovation Fund is managed in accordance with Canada`s international conventions. . . .