- Article
- March 21, 2016
A double tax agreement (DTA) between Switzerland and Liechtenstein has been approved by the parties’ respective authorities and is expected to enter into force on January 1, 2017.
The DTA has been approved by the Swiss National Council and the Liechtenstein Government. Under the agreement, the withholding tax rate on interest payments will be set at zero. The rate for dividends will be set at a maximum 15 percent, with exemptions for pension funds and beneficial owners with significant holdings in the company paying the dividends.
The wages and pensions of cross-border workers will be taxed in the state of residence. Individuals who do not return to their place of residence for more than 45 working days in a year for professional reasons will not be classified as a cross-border commuter.
- Article
- March 16, 2016
- Article
- March 9, 2016
The Tax Information Exchange Agreement between Hong Kong and Sweden entered into force on 16 January 2016.
The agreement generally applies from 1 April 2016 for Hong Kong and from 1 January 2017 for Sweden.
The Agreement was signed on 22 August 2014.
- Article
- March 9, 2016
The Tax Information Exchange Agreement between Hong Kong and Greenland entered into force on 17 February 2016.
The Agreement generally applies from 1 April 2016 in Hong Kong and from 1 January 2017 in Greenland.
The Agreement was signed on 22 August 2014.
- Article
- March 9, 2016
The Tax Information Exchange Agreement between Jersey and Romania entered into force on 5 February 2016.
The agreement generally applies from 5 February 2016 for criminal tax matters and from 1 January 2017 for other tax matters.
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