Treaty between France and Switzerland – exchange of notes on dividends (Swiss-EU Agreement)

The French and Swiss competent authorities concluded an exchange of notes on 5 December 2006 and 13 December 2006 on the relaxation of the anti-abuse provision set out in Art. 11 (2)(b) (ii) of the France-Switzerland tax treaty of 9 September 1966 as amended, published in the French Guideline 14 A-1-07 of 6 February 2007. The exchange of notes modifies the France-Switzerland tax treaty in light of Art. 15(1) of the European Community-Switzerland Savings Agreement of 26 October 2…