OrbitaxProtocol to treaty between Switzerland and Germany – details
|Treaty Development|Switzerland; Germany
On 27 October 2010, Germany and Switzerland signed an amending protocol to the income and capital tax treaty of 11 August 1971, as amended by the 1978, 1989, 1992 and 2002 protocols.
The protocol contains an exchange of information clause in accordance with the OECD standards. The protocol further introduces an arbitration clause. For a background to this protocol…
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