Focus on Sino-Swiss and Hong Kong-Swiss DTAs

By Christoph Niederer and Wu Fan, VISCHER

As briefly indicated in our October column, on 25 September 2013 the new Sino-Swiss double taxation treaty (DTA) on income taxes was signed. It will replace the existing 1991 treaty and is, once ratified, expected to come into effect on 1 January 2015.

Christoph Niederer 菲谢尔律师事务所 合伙人、税务团队主管 Partner and Head of the Tax Team VISCHER
Christoph Niederer
Partner and Head of the Tax Team

Exchange of information

As one of the key points, the new Sino-Swiss DTA implements the international Organisation for Economic Co-operation and Development (OECD) standard on the exchange of fiscal information.

This important step will improve transnational transparency with regard to fiscal matters, and will allow both countries to request information – for example, from banks, governmental bodies or corporations – needed for the assessment of a taxpayer in the requesting state.

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Christoph Niederer is partner and the head of the tax team at the Swiss law firm VISCHER, and Wu Fan is counsel at VISCHER


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吴帆 Wu Fan

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