Double taxation agreement with Tajikistan has entered into force
Bern, 27.10.2011 - The double taxation agreement (DTA) with Tajikistan in the area of taxes on income and capital entered into force on 26 October 2011. There was no DTA between Switzerland and Tajikistan previously. The new DTA should contribute to the further positive development of bilateral economic relations.
The provisions of the agreement will apply to the tax withheld at source on contributions credited or paid out on or after 1 January 2012, and will apply to the other taxes for tax years from 2012 onwards.
In line with the Swiss agreements policy at the time of the negotiations, the DTA with Tajikistan does not contain any provisions on the exchange of information in accordance with the international standard applicable at present.
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