0.192.120.240 original Swiss agreement between the federal Council and the world agency anti-doping to adjust the tax status of the Agency and its staff in Switzerland concluded on March 5, 2001, entered into force on 5 March 2001, with retroactive effect on 1 July 2000 (State on August 19, 2003) the Swiss federal Council, firstly, and anti-doping the world agency, on the other hand Desiring to conclude an agreement to resolve the tax status of the Agency and its staff in Switzerland, agreed to the following provisions: art. 1. the World Anti Doping Agency, its assets, as well as its revenues and other assets are exempt from direct taxes federal, cantonal and communal.
S. 2 1. The World Anti-Doping Agency is exempt from indirect federal, cantonal and communal taxes.
2. the Agency is exempt from the tax on the value added (VAT) for all its acquisitions of goods and provision of services on Swiss territory to the taxable persons, as well as for all its acquisitions of services from companies headquartered abroad, intended for its official use.
3. the Agency is exempt from the charges of entry (customs duties and tax on added value, VAT) for goods imported and intended exclusively for official use.
S. 3. the World Anti-Doping Agency is exempt from all federal, cantonal and municipal taxes with the exception of those levied in charges for specific services rendered.
S. 4. as regards buildings, the aforementioned exemptions do apply only to those owned by the World Anti-Doping Agency and which are occupied by its services, as well as to revenues that flow from it.
S. 5. if applicable, the above-mentioned exemptions will be made by way of refund, at the request of the world agency anti-doping and following a procedure to be determined by the latter and the competent Swiss authorities.
S. 6 1. Members of the staff of the World Anti-Doping Agency who do not have Swiss nationality are exempt, for the duration of their duties within the Agency, all federal, cantonal and communal taxes on salaries, emoluments and allowances which they are paid by the Agency.
2. the benefits capital owing in any circumstances whatsoever by a pension fund or a social welfare institution are also exempt in Switzerland, at the time of their payment of all taxes whatsoever on capital and income. It will be the same in respect of all capital benefits which could be paid as compensation to the result in particular of illness, accident or disability. On the other hand, the capital income paid, as well as annuities and pensions paid by the Agency to the former members of his staff do not benefit from the exemption.
3. it remains understood moreover that the Switzerland retains the option to take into account the salaries and other exempt income to determine the rate of tax applicable to other elements, normally taxable, the income of the members of the staff.
S. 7. the tax privileges provided for in this agreement are not established to provide to the anti-doping world agency staff of personal benefits. They are imposed only in order to ensure, in all circumstances, the free functioning of the Agency.
S. 8. the World Anti Doping Agency will cooperate at all times with the Swiss authorities to prevent any abuse of the privileges provided for in this agreement.
S. 9. the federal Department of Foreign Affairs is the Swiss authority responsible for the implementation of this agreement.
S. 10 1. Any dispute between the parties to this agreement concerning the interpretation or application of the present agreement, which could not be settled by negotiations between the parties, may be submitted by the one or the other party, by means of a request, to an arbitral tribunal composed of three members.
2. the parties to this Agreement shall designate each Member of the arbitral tribunal.
3. the members thus appointed choose by mutual agreement the third member, who will preside over the tribunal. Failing agreement within a reasonable time, the third member is appointed by the President of the Swiss federal Tribunal at the request of either party.
4. the arbitral tribunal establishes its own procedure. The language of the arbitration will be the french.
5. the arbitral award is final and binding for the parties to the dispute.
S. 11 1. This agreement may be revised at any time at the request of either party.
2. in this event, the two parties agree on changes that could be made to the provisions of this agreement.
S. 12. this Agreement shall enter into force the day of its signing.
Agreement be renewed effective August 22, 2002, in favour of the European Office of the world agency anti-doping. To do this, the by. 2 and 3 of art. 12 are repealed.
S. 13. this agreement may be denounced by one or the other party with a notice written by two years, for the last day of a calendar year.
Done at Bern, March 5, 2001, in duplicate in French-language.
To the Swiss federal Council: for the World Anti-Doping Agency: Joseph Deiss Richard W. Pound Samuel Schmid Hein Verbruggen RO 2003 2624 with the exception of the by. 3 of art. 2 State on August 19, 2003