The Double Taxation Relief (Taxes on Income) (Switzerland) Order 1994

1. Introductory Text

2. 1. This Order may be cited as the Double Taxation Relief...

3. 2. It is hereby declared— (a) that the arrangements specified in...

4. Signature

5. 1. SCHEDULE

      PROTOCOL

      1. 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

         1. The Government of the United Kingdom of Great Britain and...

         2. Desiring to conclude a Protocol to amend the Convention between...

         3. Have agreed as follows:

      2. ARTICLE I

         1. Paragraph (1) of Article 11 (Interest) of the Convention shall...

      3. ARTICLE II

         1. Paragraphs (1) and (4) of Article 12 (Royalties) of the...

      4. ARTICLE III

         1. Paragraph (4) of Article 23 (Non-discrimination) of the Convention shall...

      5. ARTICLE IV

         1. 1. Each of the Contracting States shall notify to the other...

         2. 2. The Protocol shall enter into force on the date of...

6. Explanatory Note