Bern, 16.11.2022 – During its meeting on 16 November 2022, the Federal Council adopted the dispatch on the protocol of amendment to the double taxation agreement (DTA) with Tajikistan. The protocol implements the BEPS minimum standards for double taxation agreements.
The protocol of amendment contains an abuse clause which refers to the main purpose of an arrangement or transaction and thus ensures that the DTA is not abused. Moreover, it contains an administrative assistance clause in accordance with the international standard for the exchange of information upon request.
The cantons and interested business sectors have welcomed the conclusion of the protocol of amendment. It still has to be approved by the legislator in both countries before it can come into force.