11/2021
Federal Council adopts dispatches on amendments to the DTAs with Japan and Northern Macedonia
Natalya Ezzaini
The Dispatches on the Protocols of Amendment to the DTAs with Japan and Northern Macedonia were adopted by the Federal Council on 17 November 2021.
The protocol with Northern Macedonia contains an abuse clause as well as a provision on the exchange of information according to international standards.
The protocol with Japan also contains an abuse clause. In addition, it contains the revision of some provisions to include the current treaty policies of both parties, such as dividends, interest, international traffic and corporate profits.
The protocol of amendment with Northern Macedonia is available here and the one with Japan here.
First publication:
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