OECD
BEPS Multilateral Instrument: Switzerland notifies completion of domestic procedures for its Covered Tax Agreement with Iceland
On 16 December 2022, Switzerland made a notification to the OECD in relation to the Multilateral Instrument (MLI). This notification relates to the completion of internal procedures for purposes of the entry into effect of the Covered Tax Agreement (CTA) with Iceland. This notification is required due to the MLI position of Switzerland which links the entry into effe…