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Switzerland Redrafts Double Tax Treaty Law


				16.12.2019
						

The Swiss Government has released new legislation governing Switzerland's application of provisions in its network of double tax agreements.

Through the legislation, the Council intends to totally revise the 1951 Federal Act on the Implementation of Federal Conventions on the Avoidance of Double Taxation. The aim is to ensure that tax agreements, and in particular double tax agreements, can continue to be applied easily and with legal certainty in the future.

In particular, the new law is intended to respond to the OECD's minimum standards in the areas of preventing treaty abuse and improving dispute resolution processes. The law sets out how Switzerland will respond to double tax disputes via the Mutual Agreement Procedure.

A consultation, on the Federal Act on the Implementation of International Tax Agreements, will close on March 27, 2020.

Source: https://www.admin.ch/gov/en/start/documentation/media-releases.msg-id-77539.html

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