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VPB 2438-2000-0120 AI generated

Federal Assembly Approves Double Taxation Convention with Kazakhstan

Case Number VPB 2438-2000-0120
Court / Authority
Jurisdiction Switzerland · Administrative Practice of Federal Authorities (VPB) (CH)
Decision Date
Outcome Allowed / Granted
Court Costs No costs imposed
Open official source Entscheidsuche mirror Machine-readable Markdown (.md)

Legislator summary

AI generated

The Federal Assembly approved a convention with Kazakhstan to avoid double taxation on income and wealth, authorizing the Federal Council to ratify it, and this resolution is not subject to a referendum for international treaties.

Legislator headnote

AI generated

Art. 166 al. 2, de la Constitution fédérale, Art. 1, Art. 2; Federal Assembly Approves Double Taxation Convention with Kazakhstan: Die elektronischen Daten der Schweizerischen Bundeskanzlei wurden durch das Schweizerische Bundesarchiv übernommen.

Keywords

AI generated
double taxation constitution authorities' referendum international conventions tax treaty tax provisions

Cited Legislation

AI generated
Art. 166 al. 2, de la Constitution fédérale
This provision is cited as the basis for the Federal Assembly's authority to approve the double taxation convention.
Art. 1
This article directly approves the double taxation convention and authorizes its ratification, forming the core of the court's order.
Art. 2
This article states that the federal decree is not subject to a referendum for international treaties, which is part of the final order regarding the decree's procedural status.
AI generated
VPB 2000.123
Switzerland-Kazakhstan Double Taxation Convention
VPB 2000.119
Switzerland-Kazakhstan Double Taxation Agreement Approval
VPB 2002.850
Federal Assembly Approves Latvia Double Taxation Treaty
VPB 3998-2002-0695
Switzerland-Germany Double Taxation Convention Protocol Approval
VPB 2006.812
Switzerland-Azerbaijan Double Taxation Treaty Ratification

Key legal questions extracted by Legislator

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

This provision is cited as the basis for the Federal Assembly's authority to approve the double taxation convention.

Art. 1

This article directly approves the double taxation convention and authorizes its ratification, forming the core of the court's order.

Art. 2

This article states that the federal decree is not subject to a referendum for international treaties, which is part of the final order regarding the decree's procedural status.

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Full text

Arrêté fédéral Projet approuvant une convention de double imposition avec la République du Kazakhstan

du

L’Assemblée fédérale de la Confédération suisse, vu l’art. 166, al. 2, de la Constitution fédérale, vu le message du Conseil fédéral du 6 mars 20001, arrête:

Art. 1

1 La convention signée le 21 octobre 1999 entre la Confédération suisse et la République du Kazakhstan 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 FF 2000 2431

2438 2000-0120 Schweizerisches Bundesarchiv, Digitale Amtsdruckschriften Archives fédérales suisses, Publications officielles numérisées Archivio federale svizzero, Pubblicazioni ufficiali digitali

Arrêté fédéral approuvant une convention de double imposition aver la République du Kazakhstan

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2000 Année Anno

Band 1 Volume Volume

Heft 18 Cahier Numero

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

Datum 09.05.2000 Date Data

Seite 2438-2438 Page Pagina

Ref. No 10 124 513

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.