Swiss Gov't Approves Changes to Iran DTA

EghtesadOnline: The Swiss Federal Council adopted a dispatch on a protocol to the double tax agreement (DTA) with Iran on Oct. 23, which implements the minimum standards for such agreements.

News ID: ۷۸۴۹۸۳

30 October 2019

The council said that the protocol contains an anti-abuse clause that refers to the main purpose of an arrangement or transaction, Tax-News.com reported on Monday.

The protocol, signed in June, also includes a provision on the exchange of information upon request. It must now be ratified by both countries before it can enter into force, according to Financial Tribune.