News & Media 17th Dec 2024

Why Switzerland withdrew MFN status in its tax treaty with India

Authors

Rahul CharkhaPartner | Pune

Latest Thought Leadership

Investment Funds
Alerts & Updates 29th Jul 2026

IFSCA Informal Guidance Addresses Use of PSP Payment Accounts for Fund Subscriptions and Redemptions

Read More
Alerts & Updates 29th Jul 2026

Labour and Employment – Recent Judicial Developments

Read More
Investment Funds
Alerts & Updates 29th Jul 2026

The India-Mauritius DTAA Protocol and the Principal Purpose Test: Treaty Entitlement, Substance and the Post-2017 Investment Landscape

Read More
international trades
Alerts & Updates 24th Jul 2026

USTR Finalises Section 301 Forced Labour Tariffs

Read More

Switzerland has suspended the Most-Favoured-Nation (MFN) clause in its Double Taxation Avoidance Agreement (DTAA) with India, significantly altering the tax treatment of cross-border dividends. Beginning January 01, 2025, dividend payments from Swiss entities to Indian investors will be taxed at 10%, double the current 5%.

The recent Livemint Lounge’s explainer on “Why Switzerland withdrew MFN status in its tax treaty with India” examines the Nestle case, the Supreme Court’s ruling, and its wider impact on trade relations with insights from our Partner Rahul Charkha.

Tune into the story here

Privacy Policy

As per the rules of the Bar Council of India, lawyers and law firms are not permitted to solicit work or advertise. By clicking on the "I Agree" button, you acknowledge and confirm that you are seeking information relating to Economic Laws Practice (ELP) of your own accord and there has been no advertisement, personal communication, solicitation, invitation or any other inducement of any sort whatsoever by or on behalf of ELP or any of its members to solicit any work through this website.