On 28 February 2011, Switzerland and Romania signed an amending protocol to the income and capital tax treaty of 25 October 1993. The treaty 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, pension funds and f… |