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VPB 2006.863 AI generated

Switzerland-Finland Double Taxation Convention Protocol Ratified

Case Number VPB 2006.863
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 Swiss Federal Assembly approved a protocol amending the double taxation convention with Finland. This protocol, signed on April 19, 2006, aims to prevent individuals and companies from being taxed twice on the same income and wealth in both countries. The Assembly's decision, based on constitutional provisions and a federal council message, authorizes the Federal Council to ratify the protocol, and the approved measure is not subject to a referendum for international treaties.

Legislator headnote

AI generated

Art. 54 al. 1 et 166 al. 2 de la Constitution, Art. 2; Switzerland-Finland Double Taxation Convention Protocol Ratified: This protocol, signed on April 19, 2006, aims to prevent individuals and companies from being taxed twice on the same income and wealth in both countries. The Assembly's decision, based on constitutional provisions and a federal council message, authorizes the Federal Council to ratify the protocol, and the approved measure is not subject to a referendum for international treaties.

Keywords

AI generated
international double taxation protocol to the Convention referendum harmonization of tax legislation lugano Convention amendment of the Treaties

Cited Legislation

AI generated
Art. 54 al. 1 et 166 al. 2 de la Constitution
These articles are cited as the legal basis for the Federal Act.
Art. 2
This article states that the Federal Act is not subject to a referendum, which is a procedural aspect of its enactment.
AI generated
VPB 06-0863-4549
Switzerland-Finland Double Taxation Convention Protocol Ratified
VPB 06-0862-4541
Switzerland-Finland Double Taxation Agreement Protocol Approval
VPB 2006.862
Switzerland-Finland Double Taxation Agreement Protocol Approval
VPB 05-3325-7293
Switzerland-Spain Protocol to Amend Double Taxation Convention Ratified
VPB 2005.3325
Switzerland-Spain Protocol to Amend Double Taxation Convention Ratified

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 legal basis for the Federal Act.

Art. 2

This article states that the Federal Act is not subject to a referendum, which is a procedural aspect of its enactment.

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Full text

Arrêté fédéral Projet relatif à l’approbation d’un protocole modifiant la Convention de double imposition conclue avec la République de Finlande

du …

L’Assemblée fédérale de la Confédération suisse, vu l’art. 54, al. 1, et l’art. 166, al. 2, de la Constitution1, vu le message du Conseil fédéral du 24 mai 20062, arrête:

Art. 1

1 Le protocole signé le 19 avril 2006 modifiant la Convention entre la Confédération suisse et la République de Finlande en vue d’éviter les doubles impositions en matière d’impôts sur le revenu et sur la fortune, et le protocole s’y rapportant3 est approuvé.

2 Le Conseil fédéral est autorisé à ratifier le Protocole.

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

1 RS 101

2 FF 2006 4541

3 RS 0.672.934.51

2006-0863 4549 Approbation d’un protocole modifiant la Convention de double imposition conclue avec la République de Finlande. AF

4550 Schweizerisches Bundesarchiv, Digitale Amtsdruckschriften Archives fédérales suisses, Publications officielles numérisées Archivio federale svizzero, Pubblicazioni ufficiali digitali

Arrêté fédéral relatif à l'approbation d'un protocole modifiant la Convention de double imposition conclue avec la République de Finlande (Projet)

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2006 Année Anno

Band 1 Volume Volume

Heft 23 Cahier Numero

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

Datum 13.06.2006 Date Data

Seite 4549-4550 Page Pagina

Ref. No 10 139 655

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.