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Protocol to treaty between Finland and Switzerland enters into force

|Treaty Development|Finland-Switzerland
Finland-Switzerland

The amending protocol to the income and capital and tax treaty and protocol of 16 December 1991 between Finland and Switzerland , signed on 19 April 2006, will enter into force on 7 December 2006. The protocol generally applies from 1 January 2007. However, the exemption from withholding tax applying to dividends from holdings of at least 20% applies retroactively from 1 January 200…

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