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Protocol to treaty between Switzerland and Slovak Republic signed and details

|Treaty Development|Switzerland; Slovak Republic
Switzerland; Slovak Republic

On 8 February 2011, Switzerland and the Slovak Republic signed an amending protocol to the income and capital tax treaty of 14 February 1997. The protocol contains an exchange of information provision which is in line with Art. 26 of the OECD Model Convention.

Furthermore, the maximum rates of withholding tax have been reduced as follows:

-   0% on dividends paid to the other contracting state, pensi…

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