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UK/Switzerland double taxation convention (income, capital gains and corporation tax)
Practical Law Resource ID 3-509-5058 (Approx. 5 pages)
UK/Switzerland double taxation convention (income, capital gains and corporation tax)
| Published on 12 Jul 2013 • Switzerland, United Kingdom |
The Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation for the Avoidance of Double Taxation with respect to Taxes on Income was signed on 8 December 1977. It is reproduced in the Schedule to the Double Taxation Relief (Taxes on Income) (Switzerland) Order 1978 (SI 1978/1408), which is the link at the end of this external resource. It has been amended by:
- A protocol dated 5 March 1981 ().Double Taxation Relief (Taxes on Income) (Switzerland) Order 1982 (SI 1982/714)
- A protocol dated 17 December 1993 (Double Taxation Relief (Taxes on Income) (Switzerland) Order 1994 (SI 1994/3215)).
- A protocol dated 26 June 2007 (Double Taxation Relief (Taxes on Income) (Switzerland) Order 2007 (SI 2007/3465)).
- A protocol dated 7 September 2009 ().Double Taxation Relief and International Tax Enforcement (Switzerland) Order 2010 (SI 2010/2689)
- An exchange of letters signed in May 2012 (Double Taxation Relief and International Tax Enforcement (Switzerland) Order 2012 (SI 2012/3079). See Legal update, UK/Switzerland double taxation convention: exchange of letters in force.