On November 15, 2017, the Federal Council adopted the dispatch on a double taxation agreement (DTA) with Kosovo in the area of taxes on income.
As can be seen from the Federal Council's press release of 15 November 2017, the Federal Council adopted the dispatch on a DTA between Switzerland and Kosovo and submitted it to the Federal Assembly for approval.
The DTA takes account of developments from the OECD project "Base Erosion and Profit" (BEPS) against profit shifts and profit cuts. In particular, it provides for an abuse clause and an arbitration clause. As Kosovan law does not provide for wealth tax, the double taxation agreement applies only to taxes on income. The agreement also contains an administrative assistance clause in accordance with current international standards on the exchange of information on request.
The press release and all documents are available here.
