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VPB 2006.812 Generato dall'IA

Switzerland-Azerbaijan Double Taxation Treaty Ratification

Numero d'incarto VPB 2006.812
Autorità giudiziaria
Giurisdizione Svizzera · Giurisprudenza delle autorità amministrative della Confederazione (GAAC) (CH)
Data della decisione
Esito del giudizio Accolto (Allowed)
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

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.

Regesto Legislator

Generato dall'IA

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.

Parole chiave

Generato dall'IA
convenzione contro la doppia imposizione potere di ratifica costituzione accordi internazionali referendum accordo aziendale

Disposizioni normative citate

Generato dall'IA
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.
Generato dall'IA
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

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
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.

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Testo completo

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.