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VPB 1999.5995 AI generated

Switzerland-Mongolia Double Taxation Treaty Approval

Case Number VPB 1999.5995
Court / Authority
Jurisdiction Switzerland · Administrative Practice of Federal Authorities (VPB) (CH)
Decision Date
Outcome Allowed / Granted
Court Costs No costs imposed
Open official source Entscheidsuche mirror Machine-readable Markdown (.md)

Legislator summary

AI generated

The Federal Assembly of Switzerland approved a convention with Mongolia signed on September 20, 1999, aimed at preventing double taxation on income and wealth, and authorized the Federal Council to ratify it. This federal decree is not subject to referendum as it pertains to international treaties.

Legislator headnote

AI generated

Art. 166 al. 2, de la Constitution fédérale, Art. 1, Art. 2; Switzerland-Mongolia Double Taxation Treaty Approval: This federal decree is not subject to referendum as it pertains to international treaties.

Keywords

AI generated
double taxation agreement international agreements constitution referendum Mongolian asylum application European tax cooperation

Cited Legislation

AI generated
Art. 166 al. 2, de la Constitution fédérale
Basis for the Federal Assembly to approve international agreements.
Art. 1
Approves the double taxation convention with Mongolia.
Art. 2
Specifies that the federal decree is not subject to referendum regarding international treaties.
AI generated
VPB 1999.5970
Switzerland-Mongolia Double Taxation Convention Approval
VPB 2364-2000-0124
Switzerland-Mongolia Double Taxation Avoidance Treaty
VPB 96-035
Switzerland-Thailand Double Taxation Convention Approval
VPB 87-048
Switzerland-Egypt Double Taxation Treaty Approval
VPB 3998-2002-0695
Switzerland-Germany Double Taxation Convention Protocol Approval

Key legal questions extracted by Legislator

AI generated
Art. 166 al. 2, de la Constitution fédérale

Basis for the Federal Assembly to approve international agreements.

Art. 1

Approves the double taxation convention with Mongolia.

Art. 2

Specifies that the federal decree is not subject to referendum regarding international treaties.

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Full text

Arrêté fédéral Projet approuvant une convention de double imposition avec la Mongolie

du

L’Assemblée fédérale de la Confédération suisse, vu l’art. 166, al. 2, de la Constitution fédérale, vu le message du Conseil fédéral du 6 mars 20001, arrête:

Art. 1

1 La convention signée le 20 septembre 1999 entre la Confédération suisse et la Mongolie en vue d’éviter les doubles impositions en matière d’impôts sur le revenu et sur la fortune est approuvée.

2 Le Conseil fédéral est autorisé à la ratifier.

Art. 2 Le présent arrêté n’est pas sujet au référendum en matière de traités internationaux.

1 FF 2000 2357

1999-5995 2363 Schweizerisches Bundesarchiv, Digitale Amtsdruckschriften Archives fédérales suisses, Publications officielles numérisées Archivio federale svizzero, Pubblicazioni ufficiali digitali

Arrêté fédéral concernant une Convention de double impositon avec la Mongolie

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2000 Année Anno

Band 1 Volume Volume

Heft 17 Cahier Numero

Geschäftsnummer --- Numéro d'affaire Numero dell'oggetto

Datum 02.05.2000 Date Data

Seite 2363-2363 Page Pagina

Ref. No 10 124 490

Die elektronischen Daten der Schweizerischen Bundeskanzlei wurden durch das Schweizerische Bundesarchiv übernommen.

Les données électroniques de la Chancellerie fédérale suisse ont été reprises par les Archives fédérales suisses.

I dati elettronici della Cancelleria federale svizzera sono stati ripresi dall'Archivio federale svizzero.