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Memorandum of understanding concluded between Denmark and Switzerland

|Treaty Development|Denmark-Switzerland
Denmark-Switzerland

On 22 March 2007, the Danish and Swiss competent authorities reached a mutual agreement regarding the refund of withholding taxes. The agreement is based on Art. 25 of the Convention between Denmark and Switzerland for the Avoidance of Double Taxation with respect to Taxes on Income and Capital.

Specifically, the following were decided:

-   Danish accumulation investment funds that issue certificates…

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