Switzerland – Kazakhstan DTA Protocol

The Swiss Federal Tax Administration (FTA) on 7 April 2026 released official statements clarifying how Switzerland will apply the Pillar Two Side-by-Side Package and related administrative guidance on Article 9.1 of the Global Anti-Base Erosion

The Swiss Federal Tax Administration (FTA) released a revised overview on 26 March 2026, detailing the impact of the tax treaty with Brazil. The update incorporates two key modifications to Brazil’s domestic withholding tax rules, effective from 1

Switzerland’s National Council has approved the OECD’s Multilateral Competent Authority Agreement on the Exchange of GloBE Information (GIR MCAA) during its spring session, which ended on 20 March 2026. Switzerland signed the agreement in

The Swiss Federal Tax Administration (FTA) has announced that the GloBE Information Return (GIR) application is now available on the federal government’s online portal. The application allows companies to register for GIR purposes and submit their

Kazakhstan's Minister of Finance has approved a comprehensive list of countries whose businesses qualify for double taxation treaty benefits based on their corporate tax rates. The approved countries must maintain a nominal corporate income tax

The Swiss Council of States approved the ratification of the amending protocol to the 1999 income and capital tax treaty with Croatia on 9 March 2026. Signed on 18 July 2025, the protocol makes updates to the OECD Model Double Taxation Agreement