Switzerland and North Macedonia sign protocol of amendment to double taxation agreement

On 19 May 2021 in Skopje, Switzerland and North Macedonia signed a protocol of amendment to the agreement for the avoidance of double taxation with respect to taxes on income and capital (DTA). The protocol implements the minimum standards for double taxation agreements.

Specifically, the protocol of amendment contains an abuse clause relating to the primary purpose of an arrangement or transaction. Moreover, a provision concerning the exchange of information upon request is included in the DTA.

The cantons and the business circles concerned have welcomed the conclusion of the protocol of amendment. It still has to be approved by the legislator in both countries before it can come into force.
    

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Address for enquiries:                                    

Bilateral Tax Issues and Double Taxation Treaties Section, State Secretariat for International Finance SIF
Tel. [phone], [e-mail]

Documents

Protocol of amendment to the Double Taxation Convention between Switzerland and North Macedonia (PDF, 490 kB, 20.05.2021)

Last modification 20.05.2021