11/2021
Entry into force of the double taxation agreement with Bahrain
Natalya Ezzaini
On 05 November, SIF announced that the DTA between Switzerland and Bahrain had entered into force and that the provisions would apply from 01 January 2022.
The DTA contains a mutual agreement procedure provision including an arbitration clause, an abuse provision in the form of a PPT clause and an information exchange clause in accordance with the OECD standard.
The agreement is available here.
First publication:
Entry into force of the double taxation agreement with Bahrain:
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