05/2021
Entry into force of the double taxation agreements with Brazil and Saudi Arabia
Selina Many
The double taxation agreement (DTA) in the area of taxes on income between Switzerland and Brazil entered into force on 16 March 2021 and the DTA with Saudi Arabia in the area of taxes on income and assets entered into force on 1 April 2021. Both DTAs are effective from 1 January 2022.
Both agreements take account of BEPS developments and contain a corresponding abuse clause.
Also included is an administrative assistance clause according to international standards in matters of information exchange upon request.
The corresponding SIF media release is available here .
First publication:
www.taxlawblog.ch
Footnotes / further notes
.
.
Footnotes / further notes:
