OrbitaxTreaty between France and Switzerland – exchange of notes on pension income published
|Treaty Development|France-Switzerland
The French and Swiss competent authorities concluded an exchange of notes on 14 January 2006 and 2 June 2006 on the tax treatment under the France-Switzerland tax treaty of capitalized retired pension income paid to former employees of the public and the private sectors, published in the French Guideline 14 B-3-06 of 15 November 2006.
(a) Background. Under the exc…
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