Federal Council adopts dispatch on amendment of double taxation agreement with Armenia
Bern, 04.05.2022 - During its meeting on 4 May 2022, the Federal Council adopted the dispatch on the protocol of amendment to the double taxation agreement (DTA) with Armenia. The protocol implements the BEPS minimum standards for double taxation agreements.
Aside from the implementation of the BEPS minimum standards, the protocol with Armenia provides for an anti-abuse clause. It also revises or updates several provisions (e.g. concerning permanent establishments, dividends, interest), while taking account of the current treaty policy of the two contracting parties. Finally, 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.
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- Botschaft über die Genehmigung eines Protokolls zur Änderung des DBA zwischen der Schweiz und Armenien (PDF, 307 kB)