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Swiss Federal Council Approves Pending Protocol to Tax Treaties with Liechtenstein, Malta, and Cyprus

13 November 2020

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Treaty Development

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Switzerland-Liechtenstein-Malta-Cyprus

The Swiss Federal Council has announced its adoption of the dispatches for the approval of the pending protocols to the tax treaties with Liechtenstein, Malta, and Cyprus. --- Federal Council adopts dispatches on amendment of DTAs with Liechtenstein, Malta and Cyprus Bern, 11.11.2020 - During its meeting on 11 November 2020, the Federal Council adopted the protocols of amendment to the double taxation agreements (DTAs) with Liechtenstein, Malta and Cyprus. The protocols implement the minimum standards for DTAs. The protocols of amendment contain an abuse clause which refers to the main purpose of a tax arrangement or transaction and thus...