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Protocol to treaty between Switzerland and Japan – signed and details

|Treaty Development|Switzerland; Japan
Switzerland; Japan

On 21 May 2010, Switzerland and Japan signed an amending protocol to the income tax treaty of 19 January 1971.

The maximum rates of withholding tax are:

-   0% on dividends and royalty payments to companies that hold at least 50% of the voting rights of the distributing company.
-   0% on dividend payments to pension funds.

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