DTA abuse refers to cases where tax relief is claimed in an abusive or unlawful manner based on double taxation agreements. Switzerland has taken measures to counter this. The Federal Tax Administration circulars dated 31 December 1962, 17 December 1998 and 1 July 2010 contain detailed explanations. More information on DTA abuse can be found on the website of the State Secretariat for International Finance (SIF).
DTA abuse (SIF)
(in german and french only)