01/2020
SIF updates list of DTAs with abuse provisions
Peter von Burg
On 17 January 2020, the Bilateral Tax Issues and Double Taxation Division of the State Secretariat for International Financial Matters (SIF) updated the list of agreements with abuse provisions.
This includes overviews of the contractual limitations of foreign taxes, of the tax relief for Swiss dividends and interest, and of the countries whose agreements contain abuse provisions
The publications on withholding tax according to DBA are available here.
First publication:
www.taxlawblog.ch
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