The tax treaty between Switzerland and Jordan has entered into force and will generally apply from January 1, 2026.
The tax treaty takes account of the developments associated with the OECD’s base erosion and profit shifting (BEPS) project, which aims to combat the erosion of the tax base and profit shifting. In this respect, it contains an anti-abuse clause.
The tax treaty also contains an administrative assistance clause in line with the international standard for the exchange of information upon request.