11/2022
Memorandum of Understanding between Switzerland and the Kingdom of the Netherlands
Selina Many
On October 13, 2022, SIF published the "Mutual Agreement of September 6 and 29, 2022, respectively, on the procedural rules of the arbitration procedure provided for in Article 25 (Mutual Agreement Procedure), paragraph 5, of the Agreement of February 26, 2010, between the Swiss Confederation and the Kingdom of the Netherlands for the avoidance of double taxation in the field of taxes on income and for the prevention of fiscal fraud and tax evasion."
The agreement is available here.
First publication:
https://www.taxlawblog.ch/blog/verstandigungsvereinbarung-zwischen-der-schweiz-und-dem-konigreich-der-niederlande
www.taxlawblog.ch
Footnotes / further notes
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