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Official guidance
Double Taxation Relief Manual

DT18101PP · Double Taxation Relief Manual: Guidance by country: Switzerland

  • DT18102 · Protocols amending the 1977 agreement
  • DT18103 · Admissible taxes
  • DT18104 · Treaty summary
  • DT18105 · Notes
  • DT18106 · Interest
  • DT18107 · Dividends and interest
  • DT18108 · Other income
  • DT18150 · Switzerland: double taxation agreement, Article 1: Personal scope
  • DT18151 · Switzerland: double taxation agreement, Article 2: Taxes covered
  • DT18152 · Switzerland: double taxation agreement, Article 3: General definitions
  • DT18153 · Switzerland: double taxation agreement, Article 4: Residence
  • DT18154 · Switzerland: double taxation agreement, Article 5: Permanent Establishment
  • DT18155 · Switzerland: double taxation agreement, Article 6: Income from immovable property
  • DT18156 · Switzerland: double taxation agreement, Article 7: Business profits
  • DT18157 · Switzerland: double taxation agreement, Article 8: Shipping, inland waterways transport and air transport
  • DT18158 · Switzerland: double taxation agreement, Article 9: Associated enterprises
  • DT18159 · Switzerland: double taxation agreement, Article 10: Dividends
  • DT18160 · Switzerland: double taxation agreement, Article 11: Interest
  • DT18161 · Switzerland: double taxation agreement, Article 12: Royalties
  • DT18162 · Switzerland: double taxation agreement, Article 13: Capital gains
  • DT18163 · Switzerland: double taxation agreement, Article 14 Independent personal services
  • DT18164 · Switzerland: double taxation agreement, Article 15 Dependent personal services
  • DT18165 · Switzerland: double taxation agreement, Article 16: Director's fees
  • DT18166 · Switzerland: double taxation agreement, Article 17 Artistes and Athletes
  • DT18167 · Switzerland: double taxation agreement, Article 18: Pensions
  • DT18168 · Switzerland: double taxation agreement, Article 19: Government service
  • DT18169 · Switzerland: double taxation agreement, Article 20: Students
  • DT18170 · Switzerland: double taxation agreement, Article 21: Other income
  • DT18171 · Switzerland: double taxation agreement, Article 22: Elimination of double taxation
  • DT18172 · Switzerland: double taxation agreement, Article 23: Non-discrimination
  • DT18173 · Switzerland: double taxation agreement, Article 24: Mutual agreement procedure
  • DT18174 · Switzerland: double taxation agreement, Article 25: Exchange of information
  • DT18175 · Switzerland: double taxation agreement, Article 26: Diplomatic agents and consular officers
  • DT18176 · Switzerland: double taxation agreement, Article 27: Miscellaneous rules
  • DT18177 · Switzerland: double taxation agreement, Article 28: Entry into force
  • DT18178 · Switzerland: double taxation agreement, Article 29: Termination
  • DT18179 · Switzerland: Exchange of Notes of 26 June 2007
  1. Guidance by country: contents
  2. Double Taxation Relief Manual: Guidance by country: Switzerland: contents

DT18101PP | Double Taxation Relief Manual: Guidance by country: Switzerland: contents

From HM Revenue & Customs · Double Taxation Relief Manual

Contents37 entries

  1. DT18102Double Taxation Relief Manual: Guidance by country: Switzerland: Protocols amending the 1977 agreement
  2. DT18103Double Taxation Relief Manual: Guidance by country: Switzerland: admissible taxes
  3. DT18104Double Taxation Relief Manual: Guidance by country: Switzerland: treaty summary
  4. DT18105Double Taxation Relief Manual: Guidance by country: Switzerland: notes
  5. DT18106Double Taxation Relief Manual: Guidance by country: Switzerland: Interest
  6. DT18107Double Taxation Relief Manual: Guidance by country: Switzerland: Dividends and interest
  7. DT18108Double Taxation Relief Manual: Guidance by country: Switzerland: Other income
  8. DT18150Switzerland: double taxation agreement, Article 1: Personal scope
  9. DT18151Switzerland: double taxation agreement, Article 2: Taxes covered
  10. DT18152Switzerland: double taxation agreement, Article 3: General definitions
  11. DT18153Switzerland: double taxation agreement, Article 4: Residence
  12. DT18154Switzerland: double taxation agreement, Article 5: Permanent Establishment
  13. DT18155Switzerland: double taxation agreement, Article 6: Income from immovable property
  14. DT18156Switzerland: double taxation agreement, Article 7: Business profits
  15. DT18157Switzerland: double taxation agreement, Article 8: Shipping, inland waterways transport and air transport
  16. DT18158Switzerland: double taxation agreement, Article 9: Associated enterprises
  17. DT18159Switzerland: double taxation agreement, Article 10: Dividends
  18. DT18160Switzerland: double taxation agreement, Article 11: Interest
  19. DT18161Switzerland: double taxation agreement, Article 12: Royalties
  20. DT18162Switzerland: double taxation agreement, Article 13: Capital gains
  21. DT18163Switzerland: double taxation agreement, Article 14 Independent personal services
  22. DT18164Switzerland: double taxation agreement, Article 15 Dependent personal services
  23. DT18165Switzerland: double taxation agreement, Article 16: Director's fees
  24. DT18166Switzerland: double taxation agreement, Article 17 Artistes and Athletes
  25. DT18167Switzerland: double taxation agreement, Article 18: Pensions
  26. DT18168Switzerland: double taxation agreement, Article 19: Government service
  27. DT18169Switzerland: double taxation agreement, Article 20: Students
  28. DT18170Switzerland: double taxation agreement, Article 21: Other income
  29. DT18171Switzerland: double taxation agreement, Article 22: Elimination of double taxation
  30. DT18172Switzerland: double taxation agreement, Article 23: Non-discrimination
  31. DT18173Switzerland: double taxation agreement, Article 24: Mutual agreement procedure
  32. DT18174Switzerland: double taxation agreement, Article 25: Exchange of information
  33. DT18175Switzerland: double taxation agreement, Article 26: Diplomatic agents and consular officers
  34. DT18176Switzerland: double taxation agreement, Article 27: Miscellaneous rules
  35. DT18177Switzerland: double taxation agreement, Article 28: Entry into force
  36. DT18178Switzerland: double taxation agreement, Article 29: Termination
  37. DT18179Switzerland: Exchange of Notes of 26 June 2007
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