08/2021
Memorandum of Understanding with Chile
Selina Many
On 29 March, Switzerland and Chile concluded a mutual agreement on the amendment of the double taxation agreement.
The adjustment effects the reduction of the residual rates on interest and royalties as of 1 January 2017 due to the evolutive clause pursuant to paragraph 6 of the DTA Protocol.
The Memorandum of Understanding is available here .
First publication:
Memorandum of Understanding with Chile
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Footnotes / further notes
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