Chapter DT18102

Published date20 May 2016
Record NumberDT18102
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

Title

PROTOCOL BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE SWISS CONFEDERATION AMENDING THE CONVENTION FOR THE AVOIDANCE OF DOUBLETAXATION WITH RESPECT TO TAXES ON INCOME, SIGNED AT LONDON ON 8 DECEMBER 1977, AS AMENDED BY THE PROTOCOLS SIGNED AT LONDON ON 5 MARCH 1981, AT BERN ON 17 DECEMBER 1993 AND AT LONDON ON 26 JUNE 2007.

Signed: 7 September 2009

Statutory Instrument number: SI 2010 No. 2689

Entered into force: 15 December 2010

Has effect from: In both countries

In respect of arbitration in MAP (Article 24), 15 December 2013

In respect of other MAP provisions and Exchange of Information (Article 25), 1 January 2011

Title

PROTOCOL BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE SWISS CONFEDERATION AMENDING THE CONVENTION FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME, SIGNED AT LONDON ON 8 DECEMBER 1977, AS AMENDED BY THE PROTOCOLS SIGNED AT LONDON ON 5 MARCH 1981, AT BERN ON 17 DECEMBER 1993

Signed: 26 June 2007

Statutory Instrument number: SI 2007 No. 3465

Entered into force: 22 December 2008

Has effect from: In both countries

in respect of matters falling within Article 25(1) (Exchange of Information), 22 December 2008

In Switzerland, in respect of dividend withholding tax and other taxes, 1 January 2009

In the United Kingdom, in respect of income tax and capital gains tax, 6 April 2009; in respect of corporation tax, 1 April 2009. Dividend tax credits were terminated for dividends paid on or after 6 April 2009

Title

PROTOCOL BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE SWISS CONFEDERATION AMENDING THE CONVENTION FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME, SIGNED AT LONDON ON 8TH DECEMBER 1977, AS AMENDED BY THE PROTOCOL SIGNED AT LONDON ON 5TH MARCH 1981

Signed: 17 December 1993

Statutory Instrument number: SI 1994 No. 3215

Entered into force: 19 December 1994

Has effect from: In Switzerland, 1 January 1995; In the United Kingdom, respect of corporation tax, 1 April 1995

Title

PROTOCOL BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE SWISS CONFEDERATION AMENDING THE CONVENTION FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME, SIGNED AT LONDON ON 8 DECEMBER 1977

Signed: 5 March 1981

Statutory Instrument number: SI 1982 No. 714

Entered into force: 10 May...

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