Bern, 05.09.2018 - On 5 September 2018, the Federal
Council adopted the dispatch on the double taxation agreement (DTA) in
the area of taxes on income with Brazil. This is the first DTA between
Switzerland and Brazil. The agreement was signed in Brasilia on 3 May
2018 and will enter into force after it will be approved by parliament
in both countries.
The agreement contains favourable
regulations on the international taxation of company profits and other
income. It also implements several provisions from the OECD and G20
project to combat base erosion and profit shifting (BEPS project).
Furthermore, the DTA contains an administrative assistance clause in
accordance with the current international standard for the exchange of
information upon request.
The cantons and business associations
concerned welcomed the DTA. The agreement guarantees legal certainty and
a contractual framework that has a positive impact on the further
development of economic relations between the two countries.
Address for enquiries
Bilateral Tax Issues and Double Taxation Treaties Section, State Secretariat for International Financial Matters SIF
Tel. +41 58 462 71 29, dba@sif.admin.ch
Tel. +41 58 462 71 29, dba@sif.admin.ch
Publisher
The Federal Council
https://www.admin.ch/gov/en/start.html
Federal Department of Finance
https://www.efd.admin.ch/efd/en/home.html
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