On November 30, 2023, Switzerland and Angola signed an agreement on the avoidance of double taxation (DTA) in the area of taxes on income. The agreement creates legal certainty for the further development of bilateral economic relations and tax cooperation between the two countries.
The DTA contains an abuse clause in accordance with the BEPS standard and an administrative assistance clause.
Before the agreement can enter into force, it still has to be approved by the parliaments of both countries.
The agreement is available here.
