01/2019
The Tax Information Agreement with Brazil has entered into force
Silvia Hunziker
The Tax Information Agreement between Switzerland and Brazil entered into force on 4 January 2019. The provisions of the Agreement shall be applied from 1 January 2020.
The Tax Information Exchange Agreement (SIA) regulates the exchange of information on request in tax matters. It is the tenth SIA in force in Switzerland. The provisions of the agreement will apply to requests for information for tax years starting on 1 January 2020 or later.
Both countries plan to further strengthen tax cooperation by concluding a double taxation agreement (DTA). The DTA has been signed and is currently in parliamentary consultation.
First publication:
www.taxlawblog.ch
Footnotes / further notes
.
.
Footnotes / further notes:
