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Treaty between Switzerland and Uruguay enters into force

|Treaty Development|Switzerland; Uruguay
Switzerland; Uruguay

The Switzerland - Uruguay Income and Capital Tax Treaty (2010) entered into force on 28 December 2011. The treaty generally applies from 1 January 2012.

The treaty was concluded in French, Spanish and English languages, each text having equal authenticity. However, in the case of divergence, the English text prevails. The treaty generally follows the OECD Model Convention.

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