Tax Overview and Recommendations

Switzerland 2 Income Tax Treaties for the Avoidance of Double Taxation In Force Austria Azerbaijan Bahrain Bangladesh Belarus Belgium Indonesia Nepal Netherlands Iran Ireland Italy Nigeria Norway Japan Oman Sweden Negotiated, not yet in force at time of publication Bosnia and Herzegovina Brunei Canada China Denmark Egypt Jordan Kazakhstan Korea (Republic of) Kuwait Kyrgyz Republic Lebanon Finland Libya Malaysia Malta France Germany Hungary Mauritius Morocco Philippines Poland Portugal Qatar Romania Saudi Arabia Serbia Singapore South Africa Spain Sri Lanka Syria Tajikistan Thailand Tunisia Turkey Turkmenistan Ukraine United Arab Emirates United Kingdom United States Uzbekistan Vietnam Yemen A multi-lateral treaty between the South Asian Association for Regional Cooperation countries of Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan and Sri Lanka has also been agreed and came into force with respect to Pakistan during 2011. That treaty largely provides additional provisions for cooperation between the countries in the administration of taxes such as exchange of information, assistance in the collection of unpaid taxes etc. Czech Republic Source: IBFD KPMG © 2016 KPMG International Cooperative ("KPMG International"). KPMG International provides no client services and is a Swiss entity with which the independent member firms of the KPMG network are affiliated. All rights reserved. 8

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