06/2019
Switzerland and Ireland sign Protocol of Amendment to the DTA
Philipp Roth
Switzerland and Ireland signed a Protocol of Amendment to the Convention on the Avoidance of Double Taxation in the Field of Taxes on Income and Capital (DTA) on 13 June 2019.
The Protocol of Amendment implements the minimum standards for double taxation agreements.
The change log contains
- an abuse clause;
- an arbitration clause to provide greater legal certainty for taxable persons.
Before the Protocol of Amendment can enter into force, it must be approved by the parliaments of both countries.
The media release and the corresponding amendment protocol are available here.
First publication:
www.taxlawblog.ch
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