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VPB 2008.1348 AI generated

Switzerland-Chile Double Taxation Agreement Ratified

Case Number VPB 2008.1348
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 an agreement with Chile to prevent double taxation on income and wealth. The assembly's decision was based on constitutional provisions and a message from the Federal Council. The ratified convention, signed on April 2, 2008, is not subject to a referendum concerning international treaties.

Legislator headnote

AI generated

Art. 54, al. 1, et 166, al. 2, de la Constitution; Switzerland-Chile Double Taxation Agreement Ratified: The assembly's decision was based on constitutional provisions and a message from the Federal Council. The ratified convention, signed on April 2, 2008, is not subject to a referendum concerning international treaties.

Keywords

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

Cited Legislation

AI generated
Art. 54, al. 1, et 166, al. 2, de la Constitution
These articles of the Constitution are cited as the legal basis for the Federal Assembly to enact the federal decree.
AI generated
VPB 08-1348-7979
Switzerland-Chile Double Taxation Agreement Ratified
VPB 08-1347-7967
Federal Decree Approving Switzerland-Chile Double Taxation Agreement
VPB 2008.1347
Federal Decree Approving Switzerland-Chile Double Taxation Agreement
VPB 2008.1349
Switzerland-Chile Double Taxation Convention
VPB 08-1349-7981
Switzerland-Chile Double Taxation Convention

Key legal questions extracted by Legislator

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

These articles of the Constitution are cited as the legal basis for the Federal Assembly to enact the federal decree.

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Full text

Arrêté fédéral Projet approuvant une convention en vue d’éviter les doubles impositions avec le Chili 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 29 octobre 20082, arrête:

Art. 1

1 La Convention en vue d’éviter les doubles impositions en matière d’impôts sur le revenu et sur la fortune signée le 2 avril 2008 par le Conseil fédéral suisse et le Gouvernement de la République du Chili 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 2008 7967

2008-1348 7979 Convention contre les doubles impositions avec le Chili. AF

7980 Schweizerisches Bundesarchiv, Digitale Amtsdruckschriften Archives fédérales suisses, Publications officielles numérisées Archivio federale svizzero, Pubblicazioni ufficiali digitali

Arrêté fédéral approuvant une convention en vue d'éviter les doubles impositions avec le Chili (Projet)

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2008 Année Anno

Band 1 Volume Volume

Heft 47 Cahier Numero

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

Datum 25.11.2008 Date Data

Seite 7979-7980 Page Pagina

Ref. No 10 142 275

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.