09/2021
Memorandum of Understanding between Switzerland and France
Natalya Ezzaini
SIF announced on 23 September 2021 that the provisional mutual agreement of 13 May 2020 between Switzerland and France on the taxation of cross-border workers who work in the home office as a result of measures taken to combat COVID-19 will remain in force until 31 December 2021.
The Memorandum of Understanding is available here.
First publication:
www.taxlawblog.ch
Footnotes / further notes
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