The Swiss Federal Council announced on 10 November 2021 that it has brought into force the Federal Act on the Implementation of International Tax Agreements with effect from 1 January 2022. The Act adapts changes made to international tax law in recent years, including with respect to mutual agreement procedures and withholding tax relief practices.
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Federal Council brings new legal framework on implementation of international tax agreements into force
Bern, 10.11.2021 - At its meetin…