On 16 November 2022, the Federal Council adopted the dispatch on the amending protocol to the DTA with Tajikistan. The protocol implements the minimum standards from the BEPS project.
The Amending Protocol contains an abuse provision in the form of a PPT clause and an administrative assistance clause in accordance with international standards.
It must be approved by the legislature in both countries before going into effect.
The message is available here and the amendment protocol here.
