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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>India-Switzerland DTAA Covers Income Tax, Capital Gains; Excludes Penalties, Interest; Requires Notification of Tax Law Changes.</h1> The Double Taxation Avoidance Agreement (DTAA) between India and the Swiss Confederation applies to specific taxes in both countries. For India, it covers income tax and any surcharges, while for Switzerland, it includes federal, cantonal, and communal taxes on various forms of income, including capital gains. The agreement also extends to any similar taxes introduced after its signing. It defines 'Indian tax' and 'Swiss tax' as taxes applicable under the agreement, excluding penalties or interest. Both countries' competent authorities must inform each other of significant changes in their taxation laws.
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