Common Contracts
1 similar Competent Authority Agreement contracts
COMPETENT AUTHORITY AGREEMENTCompetent Authority Agreement • March 21st, 2018
The competent authorities of Switzerland and the Netherlands (hereinafter: “the competent authorities”) have reached the following mutual agreement regarding the application of the Convention between the Kingdom of the Netherlands and the Swiss Confederation for the avoidance of double taxation with respect to taxes on income signed at The Hague on February 26th, 2010 and the related Protocol ("the Convention") with respect to a Netherlands fiscal investment institution (fiscale beleggingsinstelling, "FBI"), by a Swiss contractual fund (fonds commun de placement, "FCP") and a Swiss open ended investment fund (société d’investissement à capital variable, "SICAV"). This Competent Authority Agreement (“Agreement”) is entered into under Article 25, paragraph 3 (Mutual Agreement Procedure) of the Convention.
