The agreement is in line with the negotiating mandate adopted by the Federal Council on 8 October 2014. It is not possible to formally link other tax and financial issues to the introduction of the global standard. Several EU Member States have introduced or intensified regularisation programmes in recent years. Therefore, the regularisation of the past with neighbouring countries and the main EU Member States can be seen as largely settled. 2. Subject to compliance with the constitutional requirements of Switzerland and the requirements of Community law for the conclusion of international agreements, and without prejudice to Article 18, Switzerland and, where appropriate, the Community shall effectively implement, apply and notify each other of this Agreement from 1 January 2005. The list of affiliated undertakings in Annex II may be amended by mutual agreement. The Enlargement Protocol is a mixed international agreement with the European Community and all its Member States as Contracting Parties. It must therefore be drawn up and certified in all the official languages of the European Union in accordance with Regulation No 1/1958 of 15 April 1958. [2] The temporary derogation provided for in Regulation (EC) No 930/2004 of 1 May 2004 as regards the Maltese language does not apply to the Enlargement Protocol. [3] 4.
For the purposes of the consultations referred to in paragraphs 1, 2 and 3, each Party shall inform the other Party of any developments that may affect the proper functioning of this Agreement. This includes all relevant agreements between one of the parties and a third country. – under double taxation agreements concluded with third countries, neither company is resident for tax purposes in that third country, and 1. This Agreement shall apply only if the agreements referred to in Article 11 are also implemented. Bern, 27.05.2015 – At its meeting today, the Federal Council opened the consultation on the agreement with the EU on the automatic exchange of information in tax matters. The agreement was signed in Brussels in the morning. Switzerland and the 28 EU Member States intend to collect account data from 2017 and exchange them from 2018 as soon as the necessary legal basis has been established. By implementing the global standard, Switzerland and the EU are making an important contribution to the prevention of tax evasion.
This is in line with the Federal Council`s financial market policy, which supports internationally compliant taxation. 2. This Agreement shall be deemed to be terminated if Switzerland denounces one of the agreements referred to in Article 11 or the agreement referred to in Article 14(2). In the event of disagreement between the competent authority of Switzerland and one or more of the other competent authorities referred to in Article 11 as to the interpretation or application of this Agreement, the latter shall endeavour to settle it by mutual agreement. They shall immediately communicate the results of their consultations to the Commission of the European Communities and to the competent authorities of the other Member States. As regards questions of interpretation, the Commission may participate in consultations at the request of one of the competent authorities. 3. Existing double taxation agreements between Switzerland and member States which provide for more favourable tax treatment of dividends, interest and royalties at the time of adoption of this Agreement shall not be affected. 1. Without prejudice to the application in Switzerland and the Member States of national or contractual provisions aimed at preventing fraud or abuse, dividends distributed by subsidiaries to parent companies shall not be taxable in the source State if: 2.
Switzerland concludes an agreement with the Republic of Iceland and the Kingdom of Norway on the establishment of reciprocal rights and obligations under their respective associations. From. Application and further development of the Dublin/Eurodac acquis. As regards the European Community, the Exchange of Letters certifying the Maltese language version constitutes an international agreement amending the Enlargement Protocol. Since this Protocol was concluded on the basis of Articles 310 and 300 of the EC Treaty, the exchange of letters must be carried out in accordance with the same procedure. Council Decision 2006/245/EC of 27. The February 2006 approval of the conclusion of the Enlargement Protocol does not provide for a simplified procedure for the exchange of letters. [4] The consent of the European Parliament is therefore required as the Exchange of Letters amends the Enlargement Protocol, which is based on Article 310 of the EC Treaty. However, for ratification by Member States, the simplified procedure provided for in Article 6(2) of the Act of Accession may be used.
Formally, the agreement signed this morning is a memorandum of amendment to replace the agreement on the taxation of savings between Switzerland and the EU, in force since 2005, but it includes the existing exemption from withholding tax for cross-border payments of dividends, interest and royalties between affiliated companies. This is in the interest of Switzerland as a business location. 1. As regards the administrative and operational costs associated with the establishment and operation of the Eurodac Central Unit, Switzerland shall contribute to the general budget of the European Communities 7 286 % of an initial reference amount of EUR 11 675 000 and, from the financial year 2004, an annual contribution of 7 286 % of the corresponding budget appropriations for the financial year concerned. 1. Nothing in this Agreement shall affect other agreements concluded between the European Community and Switzerland. The Swiss national supervisory authority responsible for data protection and the independent supervisory authority established under Article 286(2) of the Treaty establishing the European Community shall cooperate to the extent necessary for the performance of its tasks and, in particular, shall exchange all relevant information. The two institutions shall determine by common accord the arrangements for their mutual cooperation. Have decided to organise the meetings of the Joint Committees set up by the Agreement between the European Community and Iceland and Norway on the criteria and mechanisms for determining the State responsible for examining a request for asylum lodged in a Member State or in Iceland or Norway, of the one part, and the Agreement between the European Community and the Swiss Confederation on the criteria and mechanisms for determining the Other, the examination of an application for asylum and the Agreement between the European Community and the Swiss Confederation. On the other hand, an asylum application lodged in a Member State or in Switzerland is submitted jointly.
Meetings of the Joint Committee at ministerial level shall be prepared by the Joint Committee at senior official level. All items on the provisional agenda of a meeting of the Joint Committee at ministerial level shall be considered in advance by the Joint Committee at Senior Officials Level, which shall endeavour to reach agreement at its level. .