11/2021
Switzerland and Armenia sign Protocol of Amendment to the Double Taxation Agreement
Selina Many
Switzerland and Armenia signed a Protocol of Amendment to the corresponding DTA on 12 November 2021. The protocol implements the minimum standards from the BEPS project in matters of double taxation agreements as well as the international standard in matters of information exchange.
It also provides for a number of further improvements to the existing DTA, in particular the reduction of the residual rates for the taxation of dividends.
Further information is available here .
First publication:
www.taxlawblog.ch
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