The double taxation agreement (DTA) in the area of taxes on income between Switzerland and Brazil entered into force on 16 March 2021 and the DTA with Saudi Arabia in the area of taxes on income and assets entered into force on 1 April 2021. Both DTAs will be effective from 1 January 2022.
Both agreements take account of BEPS developments and contain a corresponding abuse clause.
Also included is an administrative assistance clause in accordance with international standards on the exchange of information on request.
The corresponding SIF press release is available here .
