10/2020
FTA - Memorandum of Understanding between Switzerland and Australia
Tamara Bosch
On 15 September 2020 the Memorandum of Understanding on the procedural rules of the arbitration procedure provided for in Article 24 (Mutual agreement procedure) paragraph 5 of the Double Taxation Convention Switzerland - Australia was signed.
The original version is available here.
First publication:
www.taxlawblog.ch
Footnotes / further notes
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