Professional services firm EY has highlighted that the amended double taxation agreement (DTA) between Japan and Switzerland, signed on 16 July 2021, entered into force on 30 November 2022.
The protocol contains, among other provisions, eased source tax regulations for dividends and interest.
It will also implement the Base Erosion and Profit Shifting (BEPS) minimal standard for Double Taxation Agreements (DTAs).
Furthermore, the current Mutual Agreement Procedure...
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