21.11.2019 - Double taxation refers to the fact that two countries simultaneously collect taxes on the same item. This situation can arise when companies or individuals are domiciled in various countries, or when they receive income from another country. Double taxation agreements (DTAs) reduce double taxation and thus also help overcome the obstacles for cross-border economic transactions. In addition, they govern administrative assistance in tax matters.
In March 2009, the Federal Council decided to incorporate Article 26 of the OECD Model Convention in new DTAs and to revise existing agreements accordingly. Group requests have also been permitted since March 2013.