Bern, 23.10.2019 – During its meeting on 23 October 2019, the Federal Council adopted the dispatch on the protocol of amendment to the agreement with Iran for the avoidance of double taxation with respect to taxes on income and capital (DTA). The protocol implements the minimum standards for double taxation agreements. The protocol of amendment contains an abuse...Read More

The US Internal Revenue Service (IRS) has told foreign financial institutions (FFIs) that they are not automatically required to close the accounts of US nationals who have not provided their tax identification number by January 2020. US nationals, especially those living abroad, have become increasingly nervous about provisions of the Foreign Account Tax Compliance Act...Read More