09/2023
Switzerland and Serbia sign Protocol of Amendment to Double Taxation Agreement
Natalya Ezzaini
On September 19, 2023, Switzerland and Serbia signed a Protocol of Amendment to the DTA, which implements the minimum standards in double taxation treaty matters.
It contains an abuse clause in the form of the PPT clause and an administrative assistance provision in line with international standards.
The minutes are available here.
First publication:
www.taxlawblog.ch
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