Vorlage
Vernehmlassung 2015/57: Genehmigung eines Protokolls zur Änderung des Zinsbesteuerungsabkommens zwischen der Schweiz und der EU · 102 Seiten
Fedlex · Vorlage · Seite 22Fedlex · Vorlage
3. Existing double taxation agreements between Switzerland and the Member States which provide for a more favourable taxation treatment of dividends, interest and royalty payments shall remain unaffected.
ARTICLE 10
Termination
Either Contracting Party may terminate this Agreement by giving notice of termination in writing to the other Contracting Party. Such termination will become effective on the first day of the month following the expiration of a period of 12 months after the date of the notice of termination. In the event of termination, all information previously received under this Agreement will remain confidential and subject to Article 6 of this Agreement.
ARTICLE 11
Territorial Scope
This Agreement shall apply, on the one hand, to the territories of the Member States in which the Treaty on European Union and the Treaty on the Functioning of the European Union are applied and under the conditions laid down in those Treaties and, on the other hand, to Switzerland.";
AMP/EU/CH/en 22