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Switzerland Publishes Agreement with the Philippines on Tax Residence Certification for Claiming Tax Treaty Benefits

|Treaty Development|Switzerland-Philippines
Switzerland-Philippines

Switzerland's Federal Tax Administration has published a mutual agreement with the Philippines regarding the procedure for tax residence certification of Swiss official forms generally used for the application and the claim of benefits under the 1998 Swiss-Philippines tax treaty including, in particular, reduced dividend withholding tax rates under paragraph 2 of Article 10 (Dividends). This i…

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