Lowtax Features Tagged 'double tax agreement (DTA)'
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22 Jul, 2014
This special feature focuses on the practice of tax treaty âshoppingâ and what is being done by national tax authorities and the Organisation for Economic Cooperation and Development (OECD) to crack down on this...
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01 Jun, 2012
In this feature, we look at how Switzerland is gradually falling into line with internationally-agreed standards on tax transparency by modifying its extensive network of bilateral tax treaties and underlying legislative framework, and committing to specific information exchange arrangements.
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