Double taxation: entry into force of revised agreement with Kazakhstan and new agreement with Peru
Bern, 25.03.2014 - The revised double taxation agreement (DTA) between Switzerland and Kazakhstan and the new DTA between Switzerland and Peru have entered into force. Both of these agreements contain an administrative assistance clause in accordance with the current international standard with regard to the exchange of information and will contribute to the positive development of economic relations between Switzerland and these countries.
The protocol amending the DTA in the area of taxes on income and on capital concluded between Switzerland and Kazakhstan entered into force on 26 February 2014 and will be applicable from 1 January 2015.
The DTA in the area of taxes on income and on capital concluded between Switzerland and Peru entered into force on 10 March 2014 and will be applicable from 1 January 2015. It is the first agreement of this nature concluded between the two countries.
To date, Switzerland has signed 43 double taxation agreements in line with the current international exchange of information standard, and 38 of these are in force.
Address for enquiries
Bilateral Tax Issues and Double Taxation Treaties Section
State Secretariat for International Financial Matters SIF
+41 31 322 71 29, dba@sif.admin.ch
Publisher
Federal Department of Finance
https://www.efd.admin.ch/efd/en/home.html