Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
VPB 5116-2000-1864 AI generated

Switzerland-India Double Taxation Agreement Protocol Approved

Case Number VPB 5116-2000-1864
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 modifying the double taxation agreement with India. This approval, based on constitutional provisions regarding international treaties, authorizes the Federal Council to ratify the protocol, which aims to prevent dual taxation on income between the two countries. 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-India Double Taxation Agreement Protocol Approved: This approval, based on constitutional provisions regarding international treaties, authorizes the Federal Council to ratify the protocol, which aims to prevent dual taxation on income between the two countries. The decision is not subject to a referendum.

Keywords

AI generated
double taxation agreement protocol to the Convention constitution referendum provision of income tax act harmonization of tax legislation

Cited Legislation

AI generated
Art. 166 al. 2, de la Constitution
Cited as the basis for approving the protocol modifying the double taxation convention.
Art. 54, al. 1, de la Constitution
Cited as the basis for approving the protocol modifying the double taxation convention.
Art. 2
States that the federal decree is not subject to referendum in matters of international treaties.
AI generated
VPB 3998-2002-0695
Switzerland-Germany Double Taxation Convention Protocol Approval
VPB 94-087
Switzerland-India Double Taxation Agreement Approval
VPB 06-0863-4549
Switzerland-Finland Double Taxation Convention Protocol Ratified
VPB 2006.863
Switzerland-Finland Double Taxation Convention Protocol Ratified
VPB 2006.2737
Switzerland-UK Double Taxation Convention Protocol Approval

Key legal questions extracted by Legislator

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

Cited as the basis for approving the protocol modifying the double taxation convention.

Art. 54, al. 1, de la Constitution

Cited as the basis for approving the protocol modifying the double taxation convention.

Art. 2

States that the federal decree is not subject to referendum in matters of international treaties.

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 un protocole modifiant la convention de double imposition avec l’Inde

du

L’Assemblée fédérale de la Confédération suisse, vu les art. 54, al. 1, et 166, al. 2, de la Constitution, vu le message du Conseil fédéral du 13 septembre 2000 1, arrête:

Art. 1

1 Le Protocole modifiant la Convention entre la Confédération suisse et la République de l’Inde en vue d’éviter les doubles impositions en matière d’impôts sur le revenu, signé le 16 février 2000, est approuvé.

2 Le Conseil fédéral est autorisé à le ratifier.

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

1 FF 2000 5107

5116 2000-1864 Schweizerisches Bundesarchiv, Digitale Amtsdruckschriften Archives fédérales suisses, Publications officielles numérisées Archivio federale svizzero, Pubblicazioni ufficiali digitali

Arrêté fédéral approuvant un Protocole modifiant la Convention de double imposition avec l'Inde

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2000 Année Anno

Band 1 Volume Volume

Heft 46 Cahier Numero

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

Datum 21.11.2000 Date Data

Seite 5116-5116 Page Pagina

Ref. No 10 124 956

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.