Specialist information
2024
Switzerland and Hungary sign protocol of amendment to double taxation agreement
On 12 July 2024 in Budapest, Switzerland and Hungary signed a protocol of amendment to the agreement for the avoidance of double taxation with respect to taxes on income and capital (DTA). It implements the minimum standards for double taxation agreements.
The OECD clarifies the commentary on Article 26 (Exchange of Information) of the Model Tax Convention
On 19 February 2024, the OECD Council approved an update to the commentary on Article 26 (Exchange of Information) of the OECD Model Convention. This update clarifies, among others, that information received through administrative assistance may also be used in relation to persons not mentioned in the initial request.
Switzerland and Jordan sign double taxation agreement
On 13 December 2023 in Amman, Switzerland and Jordan signed an agreement on the avoidance of double taxation (DTA) with respect to income tax. This will ensure legal certainty and favourable conditions for the further development of bilateral economic relations and tax cooperation between the two countries.