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VPB 5116-2000-1864 Generato dall'IA

Switzerland-India Double Taxation Agreement Protocol Approved

Numero d'incarto VPB 5116-2000-1864
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 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.

Regesto Legislator

Generato dall'IA

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.

Parole chiave

Generato dall'IA
convenzione contro la doppia imposizione protocollo allegato alla Convenzione costituzione referendum disposizione della legge sull'imposta sul reddito armonizzazione delle legislazioni fiscali

Disposizioni normative citate

Generato dall'IA
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.
Generato dall'IA
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

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
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.

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Testo completo

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.