OECD

Switzerland will implement OECD’s minimum tax rate

Switzerland will implement OECD’s minimum tax rate On 23rd June 2022, the Swiss Federal Council published the amendments to the constitution to implement a minimum tax rate for certain companies recently agreed by the OECD and G20 member states. In fact, in October 2021, the Organisation for Economic Co-operation and…

DTA amendment in the pipeline for Russia and Switzerland

DTA amendment in the pipeline for Russia and Switzerland Following Russia’s recent request to revise the existing double taxation agreement (DTA) with Switzerland, the two Countries’ finance ministers have held a meeting to initiate discussion upon the matter. Starting from 2020, Russia has renegotiated a number of DTTs (as with…

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