OrbitaxProtocol to treaty between Switzerland and Austria signed
|Treaty Development|Austria-Switzerland
On 21 March 2006Swizerland and Austria signed a protocol to the income and capital tax treaty of 30 January 1974.
Once in force, the protocol will, subject to certain exceptions, apply retroactively from 1 January 2006. If the new rules are of disadvantage to the legal position of taxpayers and, therefore, result in a higher tax liability, the effective date of the protocol will b…
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