Swiss Confederation - Anti-abuse provisions
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| Country | Swiss Confederation |
| Treaty article | |
| Date signed | 26 February 2010 |
| Date entry into force | 09 November 2011 |
Swiss Confederation
Anti-abuse provision: Main purpose test
Protocol VIII.Ad Article 10
It is understood that the provisions of Article 10 shall not apply, if the relation between the company paying the dividends and the receiving company has been established or maintained mainly for purposes of taking advantage of the benefits provided for in this Article.
Disclaimer
The above is wording of the bilateral treaty between the Netherlands and corresponding country. Please note that the actual wording may deviate from the above wording, this may be due to for example recent amendmends or (pending) treaty negations that have not yet been included in the above wording. Before you use this information, we advise you to contact us to verify the treaty and the specifics of you case. You can reach us via email or office phone number 010-2010466.
Ton Smit
Director / Senior Consultant
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