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Contents

Official guidance

Double Taxation Relief Manual

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

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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

Double Taxation Relief Manual: Guidance by country: Switzerland: contents
Switzerland: double taxation agreement, Article 23: Non-discrimination

DT18172 | Switzerland: double taxation agreement, Article 23: Non-discrimination

From HM Revenue & Customs · Double Taxation Relief Manual

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