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Swiss
authorities have recently completed their due legal process for
the recognition of the
"AGREEMENT BETWEEN THE TRADE OFFICE OF
SWISS INDUSTRIES, TAIPEI AND THE
TAIPEI CULTURAL AND ECONOMIC DELEGATION IN
SWITZERLAND
FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON
INCOME"
(signed
on 8 October 2007)
The
agreement entered into force on 13 December 2011
(taking effect retroactively as of 1 January 2011). It follows
standard Swiss practice for agreement in the area of double
taxation and it is based on the OECD Model Convention, including
provisions on the exchange of information in line with the
internationally applicable standards.
The
full text of the agreement can be downloaded:
in English:
http://www.news.admin.ch/NSBSubscriber/message/attachments/25113.pdf
in German:
http://www.news.admin.ch/NSBSubscriber/message/attachments/25111.pdf
in French:
http://www.news.admin.ch/NSBSubscriber/message/attachments/25112.pdf
The agreement
is expected to further strengthen economic ties between the two
important economic players in Asia and
Europe. It is set to offer Taiwanese investors
an interesting gateway to Europe and to further facilitate access to the Taiwanese
market for Swiss companies.
So far, more
than 110 Swiss companies have invested in
Taiwan, making Switzerland
the 5th largest European investor on the island. They
are engaged in a wide variety of activities, including
manufacturing, marketing and distribution of products and
services, as well as regional businesses. On the other side,
various prominent Taiwanese companies such as ACER and
Micro-Life have already set up their European headquarters in Switzerland.
Switzerland
became the 10th European trading partner to conclude a double
taxation agreement with Taiwan. |