EYEY

Switzerland proposes changes related to relief from Swiss withholding tax under its international tax treaties

|Tax Alerts, National/Federal Taxation, T ...|Switzerland
Switzerland

Background

Switzerland’s tax treaty network currently contains approximately 100 tax treaties concluded with various nations. Except for the area of administrative assistance, only a few national legal regulations exist in Switzerland regarding the national implementation and application of the tax treaties it has concluded. Some questions surrounding the implementation and application of tax treat…