The Swiss Federal Tax Administration published on 16 July 2013, the latest version of the instructions on the agreements on cooperation in the area of taxation with other states and the federal international withholding tax act. The Agreements with Austria and the United Kingdom entered into force on 1 January 2013. An official version of the Guidance will be available in three national languages as well as in English.
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Transfer Pricing Brief: July 2013
Transfer Pricing Brief: July 2013
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