The amending protocol to the double taxation agreement (DTA) between Switzerland and Tajikistan has entered into force. The protocol implements the BEPS minimum standards for double taxation agreements.
Following the completion of the ratification procedures in Switzerland and Tajikistan, the protocol amending the agreement between the Swiss Confederation and Tajikistan for the avoidance of double taxation with respect to taxes on income and on capital entered into force on 2 November 2023 and is, in principle, applicable from that date.
The amending protocol contains an anti-abuse clause which refers to the main purpose of an arrangement or transaction and thus ensures that the DTA is not abused. Moreover, it entails [RVS1] an administrative assistance clause in accordance with the international standard for the exchange of information upon request.
Address for enquiries:
Bilateral Tax Issues and Double Taxation Treaties Section, State Secretariat for International Finance SIF
Tel. +41 58 462 71 29, dba@sif.admin.ch
Last modification 23.11.2023