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Canada-Switzerland Agreement on Treaty's Double Taxation Rules Now in Force 

Global Tax Adviser


November 05, 2013


Finance announced that Canada's agreement with Switzerland on the avoidance of double taxation came into force on October 31, 2013. The Agreement modifies the Interpretative Protocol of the Canada-Switzerland tax treaty to ensure that the interpretation of the double taxation provisions of Article 25 of the Tax Convention is fully consistent with the standard developed by the OECD for the exchange of tax information.

The agreement has effect from December 16, 2011.


For more information, contact your KPMG adviser.






Information is current to November 05, 2013. The information contained in this publication is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's National Tax Centre at 416.777.8500

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