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| Ireland, Switzerland Sign DTA Protocol |
by Robert Lee, Tax-News.com, London
Wednesday, February 01, 2012
Switzerland and Ireland have inked a revised double tax agreement which alters
dividend withholding tax rates.
The protocol was signed in Dublin on January 26 and also contains provisions
on the exchange of information in accordance with internationally accepted standards.
According to the Swiss Department of Finance, the revised DTA will contribute
to the further positive development of bilateral economic relations.
The new treaty sets out that both countries may levy withholding tax of no
more than 15% on gross dividend amounts.
However, if a company holds a stake of at least 10% in the capital of the distributing
company, the dividends will be exempt from withholding tax.
No withholding tax will be levied on dividends paid to the national banks of
the two countries or to pension funds.
Both the Irish and Swiss federal parliaments must approve the revisions before
the new treaty can come into force.
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