Federal Council adopts dispatches on amendments to DTAs with Japan and North Macedonia

Bern, 17.11.2021 - During its meeting on 17 November 2021, the Federal Council adopted the protocols of amendment to the double taxation agreements (DTAs) with Japan and North Macedonia. In particular, the protocols implement the minimum standards for DTAs.

The protocol with North Macedonia provides for the implementation of the BEPS minimum standards, an anti-abuse clause and the adaptation of the exchange of information provision in accordance with the international standard on the exchange of information upon request.

The protocol with Japan likewise provides for the implementation of the BEPS minimum standards and an anti-abuse clause. It further contains the revision of some provisions (e.g. dividends, interests, international transport and corporate profits), while taking account of the current treaty policy of the two contracting parties.

The cantons and the business circles concerned have welcomed the conclusion of the protocols of amendment. The protocols have to be approved by the legislative bodies of the respective countries before they can come into force.


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https://www.admin.ch/content/gov/en/start/documentation/media-releases.msg-id-85928.html