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VPB 2003.53 AI generated

Switzerland-Iran Double Taxation Treaty Ratification

Case Number VPB 2003.53
Court / Authority
Jurisdiction Switzerland · Administrative Practice of Federal Authorities (VPB) (CH)
Decision Date
Outcome Allowed / Granted
Open official source Entscheidsuche mirror Machine-readable Markdown (.md)

Legislator summary

AI generated

The Federal Assembly approved a double taxation treaty between Switzerland and the Islamic Republic of Iran, signed on October 27, 2002, concerning taxes on income and capital. The Federal Council is authorized to ratify this agreement, which is not subject to a referendum on international treaties.

Legislator headnote

AI generated

Art. 54 al. 1 et 166 al. 2 de la Constitution, Art. 1, Art. 2; Switzerland-Iran Double Taxation Treaty Ratification: The Federal Council is authorized to ratify this agreement, which is not subject to a referendum on international treaties.

Keywords

AI generated
double taxation agreement constitution international agreements referendum ratification of settlement European tax cooperation

Cited Legislation

AI generated
Art. 54 al. 1 et 166 al. 2 de la Constitution
These constitutional articles are cited as the legal basis for the Federal Assembly to approve international treaties.
Art. 1
This article contains the operative part of the decision, approving the double taxation convention.
Art. 2
This article specifies that the federal decree is not subject to referendum, which is a procedural aspect of the approval.
AI generated
VPB 2002.2552
Switzerland-Iran Double Taxation Treaty Ratification
VPB 2006.812
Switzerland-Azerbaijan Double Taxation Treaty Ratification
VPB 2320-2003-0055
Switzerland-Iran Double Taxation Convention
VPB 2003.1152
Switzerland-Israel Double Taxation Agreement Ratification
VPB 93-046
Switzerland-Morocco Double Taxation Treaty Approval

Key legal questions extracted by Legislator

AI generated
Art. 54 al. 1 et 166 al. 2 de la Constitution

These constitutional articles are cited as the legal basis for the Federal Assembly to approve international treaties.

Art. 1

This article contains the operative part of the decision, approving the double taxation convention.

Art. 2

This article specifies that the federal decree is not subject to referendum, which is a procedural aspect of the approval.

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Full text

Arrêté fédéral Projet approuvant une convention de double imposition avec la République islamique d’Iran

du

L’Assemblée fédérale de la Confédération suisse, vu les art. 54, al. 1, et 166, al. 2, de la Constitution1, vu le message du Conseil fédéral du 19 février 20032, arrête:

Art. 1

1 La convention signée le 27 octobre 2002 entre le Conseil fédéral suisse et le Gouvernement de la République islamique d’Iran 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 RS 101

2 FF 2003 2311

2003-0053 2319 Schweizerisches Bundesarchiv, Digitale Amtsdruckschriften Archives fédérales suisses, Publications officielles numérisées Archivio federale svizzero, Pubblicazioni ufficiali digitali

Arrêté fédéral approuvant une Convention de double imposition avec la République islamique d'Iran

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2003 Année Anno

Band 1 Volume Volume

Heft 12 Cahier Numero

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

Datum 01.04.2003 Date Data

Seite 2319-2319 Page Pagina

Ref. No 10 127 138

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.