Protocol to treaty between Finland and Switzerland enters into force
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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