Switzerland Cabinet Approves Draft Decree to Ratify Sixth Protocol to 1971 DTA With Germany

The Swiss Federal Council June 14 approved a draft decree to ratify the sixth protocol to the 1971 DTA with Germany, signed Aug. 21, 2023. The protocol includes measures to: 1) implement the minimum standards and recommendations of the OECD base erosion and profit shifting (BEPS) project, including provisions on anti-abuse and mutual agreement procedures (MAP); and 2) adopt the OECD’s method for allocating corporate profits to permanent establishments. [Switzerland, Government Portal, 06/14/24]

Reference:
View Announcement. View Approval Message for Germany-Switzerland Sixth Protocol to 1971 DTA. View Text of Germany-Switzerland Sixth Protocol to 1971 DTA. View Draft ...