Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
VPB 2006.812 AI generated

Switzerland-Azerbaijan Double Taxation Treaty Ratification

Case Number VPB 2006.812
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 with Azerbaijan, signed on February 23, 2006. This treaty aims to prevent individuals and companies from being taxed twice on their income and wealth in both countries. The Federal Council is authorized to ratify the agreement, and the decision is not subject to a referendum.

Legislator headnote

AI generated

Art. 166 al. 2, de la Constitution, Art. 54, al. 1 de la Constitution, Art. 2; Switzerland-Azerbaijan Double Taxation Treaty Ratification: This treaty aims to prevent individuals and companies from being taxed twice on their income and wealth in both countries. The Federal Council is authorized to ratify the agreement, and the decision is not subject to a referendum.

Keywords

AI generated
double taxation agreement power of ratification constitution international agreements referendum company agreement

Cited Legislation

AI generated
Art. 166 al. 2, de la Constitution
Cited as the basis for the Federal Assembly's power to approve international treaties.
Art. 54, al. 1 de la Constitution
Cited as the basis for the Federal Assembly's power to approve international treaties.
Art. 2
States that the federal decree is not subject to referendum, which is a procedural aspect of its enactment.
AI generated
VPB 2003.53
Switzerland-Iran Double Taxation Treaty Ratification
VPB 2006.811
Switzerland-Azerbaijan Double Taxation Convention Approval
VPB 2001.1017
Switzerland-Kyrgyz Republic Double Taxation Treaty Ratification
VPB 2006.813
Switzerland-Azerbaijan Double Taxation Convention
VPB 2000.2799
Federal Decree on Economic Cooperation and Trade Agreement with Azerbaijan

Key legal questions extracted by Legislator

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

Cited as the basis for the Federal Assembly's power to approve international treaties.

Art. 54, al. 1 de la Constitution

Cited as the basis for the Federal Assembly's power to approve international treaties.

Art. 2

States that the federal decree is not subject to referendum, which is a procedural aspect of its enactment.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Arrêté fédéral Projet approuvant une Convention de double imposition avec l’Azerbaïdjan

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 23 février 2006 entre le Conseil fédéral suisse et le Gouvernement de la République d’Azerbaïdjan 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 notifier la ratification de la Convention.

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

1 RS 101

2 FF 2006 7493

2006-0812 7501 Convention de double imposition avec l’Azerbaïdjan. AF

7502 Schweizerisches Bundesarchiv, Digitale Amtsdruckschriften Archives fédérales suisses, Publications officielles numérisées Archivio federale svizzero, Pubblicazioni ufficiali digitali

Arrêté fédéral concernant und convention de double imposition avec l'Azerbaïdjan (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 7501-7502 Page Pagina

Ref. No 10 139 939

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.