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FIRST EXCHANGE OF NOTES
ANNEX PART I - APPLICATION
PART II - MODIFICATIONS
II
SECOND EXCHANGE OF NOTES
CONVENTION BETWEEN 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
ARTICLE I - Taxes Covered
ARTICLE II - General Definitions-Including Definition of Resident and of Permanent Establishment
ARTICLE III - Business Profits
ARTICLE IV - Associated Enterprises
ARTICLE V - Shipping and Air Transport
ARTICLE VI - Dividends
ARTICLE VII - Interest and Royalties
ARTICLE VIII - Capital Gains
ARTICLE IX - Income from Immovable Property
ARTICLE X - Government Service
ARTICLE XI - Independent Personal Services
ARTICLE XII - Pensions and Annuities
ARTICLE XIII - Teachers and Students
ARTICLE XIV - Non-Discrimination
ARTICLE XV - Elimination of Double Taxation
ARTICLE XVI - Limitation of Relief
ARTICLE XVII - [Reciprocal Exemption]
ARTICLE XVIII - Non-Discrimination
ARTICLE XIX - Mutual Agreement Procedure
ARTICLE XX - Exchange of Information
ARTICLE XXI - Territorial Extension
ARTICLE XXII - Entry into Force
ARTICLE XXIII - Effective Date
ARTICLE XXIV - Termination