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Switzerland brings new legal framework on implementation of international tax agreements into force

News Team, 11/11/2021

The Swiss Federal Council has brought the Federal Act on the Implementation of International Tax Agreements (ITAIA) and the associated ordinance into force with effect from 1 January 2022. 

In doing so, Switzerland is aligning the existing legal framework with developments in international tax law.

Previously, national legislation on certain issues regarding the implementation and application of double taxation agreements (DTA) was governed...


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