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Switzerland, Kosovo Sign DTA

by Ulrika Lomas, Tax-news.com, Brussels

01 June 2017


Switzerland and Kosovo have signed a double tax agreement (DTA) that will limit certain withholding tax rates and tackle tax avoidance.

The agreement was signed on May 26, 2017. A previous DTA was in force until 2011.

The DTA sets the maximum withholding tax rate for dividends being taxed at source at 15 percent, with a reduced five percent rate applicable in certain circumstances. Royalties will be taxed only in the beneficial owner's state of domicile.

The agreement contains an abuse clause, in line with the recommendations made as part of the OECD's BEPS project. It also includes an arbitration clause and an administrative assistance clause in accordance with the current international standard for the exchange of information upon request.

TAGS: tax | double tax agreement (DTA) | tax avoidance | royalties | agreements | tax rates | withholding tax | Switzerland | dividends | Kosovo

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