The Swiss Federal Tax Administration has published a document providing an overview of all tax treaties/agreements that contain specific anti-abuse provisions. These include treaties/agreements with:
Albania; Australia; Belgium; Bulgaria; Chile; China; Colombia; Cyprus; the Czech Republic; Estonia; France; Hong Kong; Hungary; Iceland; India; Italy; Japan; Liechtenstein; Malta; Mexico; Morocco; Netherlands; Oman; Peru; Portugal; Qatar; Russia; Slovenia; Spain; Taiwan; the United Arab Emirates; the United Kingdom; and the United States.
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