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Amending exchange of letters between Canada and Switzerland signed — Orbitax Tax News & Alerts

Canada and Switzerland have signed an amending exchange of letters in order to update Article 25 (Exchange of Information) of the Canada - Switzerland Income and Capital Tax Treaty (1997), as amended by the 2010 protocol. The exchange of letters were signed by Switzerland on 28 June 2012 and by Canada on 23 July 2012