The protocol of amendment to the double taxation agreement (DTA) between Switzerland and Japan has entered into force. Most of the provisions will apply from 1 January 2023, although some are applicable from the date of entry into force.
Following completion of the ratification processes in Switzerland and Japan, the protocol of 16 July 2021 amending the agreement between the Swiss Confederation and Japan for the avoidance of double taxation with respect to taxes on income will enter into force on 30 November 2022.
The protocol implements the BEPS minimum standards for double taxation agreements (DTAs). It also contains a series of new provisions, including an arbitration clause and new rules on exemptions from withholding tax on interest or dividends in the case of qualified participations.
Communications, State Secretariat for International Finance SIF, Tel. +41 58 462 46 16, firstname.lastname@example.org
Last modification 30.11.2022