瑞士暂停给予印度公司优惠税地位,从2025年1月1日起提高股息税。 Switzerland suspends preferential tax status for Indian companies, raising taxes on dividends starting Jan 1, 2025.
瑞士暂停了印度的最惠国地位,导致自2025年1月1日起,对在瑞士的印度公司征收更高的预扣税。 Switzerland has suspended the Most-Favored-Nation (MFN) status for India, leading to higher withholding taxes for Indian companies in Switzerland starting January 1, 2025. 这一决定是在印度最高法院作出一项裁决之后作出的,即根据《收入税法》必须通知《避免双重征税协定》才能执行。 This decision follows an Indian Supreme Court ruling that the Double Taxation Avoidance Agreement (DTAA) must be notified under the Income-Tax Act to be enforced. 因此,印度实体在瑞士赚取的股息将面临10%的税收,可能影响欧洲自由贸易区交易下的投资和1 000亿美元投资承诺。 As a result, dividends earned by Indian entities in Switzerland will face a 10% tax, potentially affecting investments and the $100 billion investment commitment under the EFTA deal.