On 11 November 2020 the Federal Council adopted the Dispatches on the Protocols of Amendment to the double taxation agreements (DTAs) with Liechtenstein, Malta and Cyprus. The protocols implement the DTA minimum standards.
Clauses on unfair use of the agreement and on the mutual agreement procedure were introduced.
Clauses on unfair use of the agreement and on the mutual agreement procedure were introduced:
- Message on the Protocol of Amendment with Liechtenstein
- Protocol of Amendment with Liechtenstein
- Federal decision on the DTA with Liechtenstein
- Message regarding the Protocol of Amendment with Malta
- Protocol of Amendment to the DTA with Malta
- Federal decision on the DTA with Malta
- Message on the Protocol of Amendment with Cyprus
- Protocol of Amendment with Cyprus
- Federal decision on the DTA with Cyprus
Entry into force is subject to the approval of the legislative bodies of the countries concerned.
The press release is available here
