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VPB 2005.3302 AI generated

Switzerland-Pakistan Double Taxation Convention Approval

Case Number VPB 2005.3302
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

This federal decree approves a double taxation convention between Switzerland and Pakistan, signed on July 19, 2005, concerning income and wealth taxes. The Swiss Federal Assembly, in accordance with constitutional provisions and based on the Federal Council's message, authorized the ratification of this convention. The decree 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-Pakistan Double Taxation Convention Approval: The Swiss Federal Assembly, in accordance with constitutional provisions and based on the Federal Council's message, authorized the ratification of this convention. The decree is not subject to a referendum on international treaties.

Keywords

AI generated
international double taxation referendum international conventions tax sovereignty double yes vote harmonization of tax legislation

Cited Legislation

AI generated
Art. 54, al. 1, et 166, al. 2, de la Constitution
These articles are cited as the constitutional basis for the Federal Assembly's adoption of the federal decree.
Art. 1
This article approves the double taxation convention and authorizes the Federal Council to ratify it.
Art. 2
This article states that the federal decree is not subject to a referendum in matters of international treaties.
AI generated
VPB 2005.3304
Switzerland-Pakistan Double Taxation Convention
VPB 05-3029-6239
Switzerland-South Africa Double Taxation Convention Approval Decree
VPB 2005.3029
Switzerland-South Africa Double Taxation Convention Approval Decree
VPB 2005.3301
Federal Council Approves New Double Taxation Treaty with Pakistan
VPB 2006.1026
Convention Between Switzerland and Algeria on Double Taxation

Key legal questions extracted by Legislator

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

These articles are cited as the constitutional basis for the Federal Assembly's adoption of the federal decree.

Art. 1

This article approves the double taxation convention and authorizes the Federal Council to ratify it.

Art. 2

This article states that the federal decree is not subject to a referendum in matters of international treaties.

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Full text

Arrêté fédéral Projet approuvant une Convention de double imposition conclue avec la République islamique du Pakistan 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 13 septembre 20062, arrête:

Art. 1

1 La Convention signée le 19 juillet 2005 entre la Confédération suisse et la République islamique du Pakistan 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 2006 7523

2005-3302 7531 Convention de double imposition conclue avec la République islamique du Pakistan. AF

7532 Schweizerisches Bundesarchiv, Digitale Amtsdruckschriften Archives fédérales suisses, Publications officielles numérisées Archivio federale svizzero, Pubblicazioni ufficiali digitali

Arrêté fédéral approuvant une Convention de double imposition conclue avec la République islamique du Pakistan (Projet)

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2006 Année Anno

Band 1 Volume Volume

Heft 39 Cahier Numero

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

Datum 03.10.2006 Date Data

Seite 7531-7532 Page Pagina

Ref. No 10 139 942

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.