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VPB 2006.1023 Generato dall'IA

Switzerland-Argentina Double Taxation Convention Protocol Approval

Numero d'incarto VPB 2006.1023
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 protocol amending the double taxation convention between Switzerland and Argentina. This protocol, signed on August 7, 2006, modifies the existing convention from April 23, 1997, concerning income and capital taxes. The Federal Council is authorized to ratify this protocol, and the Federal Act is not subject to referendum.

Regesto Legislator

Generato dall'IA

Art. 54 al. 1 et 166 al. 2 de la Constitution, Art. 1 al. 1, Art. 1 al. 2, Art. 2; Switzerland-Argentina Double Taxation Convention Protocol Approval: This protocol, signed on August 7, 2006, modifies the existing convention from April 23, 1997, concerning income and capital taxes. The Federal Council is authorized to ratify this protocol, and the Federal Act is not subject to referendum.

Parole chiave

Generato dall'IA
costituzione doppia imposizione protocollo allegato alla Convenzione convenzione fiscale referendum convenzione di Lugano

Disposizioni normative citate

Generato dall'IA
Art. 54 al. 1 et 166 al. 2 de la Constitution
These articles are cited as the constitutional basis for the Federal Assembly to enact the Federal Decree.
Art. 1 al. 1
This article approves the protocol modifying the double taxation agreement with Argentina.
Art. 1 al. 2
This article authorizes the Federal Council to ratify the protocol.
Art. 2
This article states that the Federal Decree is not subject to the referendum for international treaties.
Generato dall'IA
VPB 3998-2002-0695
Switzerland-Germany Double Taxation Convention Protocol Approval
VPB 2005.3325
Switzerland-Spain Protocol to Amend Double Taxation Convention Ratified
VPB 05-3325-7293
Switzerland-Spain Protocol to Amend Double Taxation Convention Ratified
VPB 2006.1022
Switzerland-Argentina Double Taxation Convention Protocol
VPB 2006.2737
Switzerland-UK Double Taxation Convention Protocol Approval

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 54 al. 1 et 166 al. 2 de la Constitution

These articles are cited as the constitutional basis for the Federal Assembly to enact the Federal Decree.

Art. 1 al. 1

This article approves the protocol modifying the double taxation agreement with Argentina.

Art. 1 al. 2

This article authorizes the Federal Council to ratify the protocol.

Art. 2

This article states that the Federal Decree is not subject to the referendum for international treaties.

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Testo completo

Arrêté fédéral Projet relatif à l’approbation d’un protocole modifiant la convention contre les doubles impositions avec l’Argentine

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 14 novembre 20072, arrête:

Art. 1

1 Le protocole, signé le 7 août 2006 entre le Conseil fédéral suisse et le Gouvernement de la République argentine, modifiant la convention en vue d’éviter les doubles impositions en matière d’impôts sur le revenu et sur la fortune du 23 avril 1997 est approuvé.

2 Le Conseil fédéral est autorisé à le ratifier.

Art. 2 Le présent arrêté n’est pas sujet au référendum prévu pour les traités internationaux.

1 RS 101

2 FF 2007 7953

2006-1023 7961 Convention contre les doubles impositions avec l’Argentine. AF

7962 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 contre les doubles impositions avec l'Argentine (Projet)

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2007 Année Anno

Band 1 Volume Volume

Heft 50 Cahier Numero

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

Datum 11.12.2007 Date Data

Seite 7961-7962 Page Pagina

Ref. No 10 141 192

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.