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Protocol to treaty between Spain and Switzerland enters into force

|Treaty Development|Spain; Switzerland
Spain; Switzerland

On 24 August 2013, the amending protocol, signed on 27 July 2011, to the Spain - Switzerland Income and Capital Tax Treaty (1966), as amended by the 2006 protocol, will enter into force. The protocol generally applies from:

-   1 January 2010 for other taxes with respect to Article 25 bis;
-   23…

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