The Swiss government has announced the entry into force of the amended Double Tax Agreement it signed with the United Kingdom on September 7.
The Swiss government said that following the ratification of the agreement by both countries’ governments, the agreement entered into force on December 15, 2010.
The agreement was amended in particular to include exchange of information provisions, and an arbitration clause. These provisions, as stipulated within the agreement, shall be applicable from January 1, 2011. The provisions on arbitration will be applicable from December 15, 2013.
A comprehensive report in our Intelligence Report series, examining in depth the situation of offshore transparency and secrecy in a number of the most prominent jurisdictions, is available in the Lowtax Library at http://www.lowtaxlibrary.com/asp/subs_reports.asp and a description of the report can be seen at http://www.lowtaxlibrary.com/asp/description_report2.aspTags: tax | law | offshore | business | agreements | individuals | double tax agreement (DTA) | tax compliance | Switzerland | United Kingdom | compliance | Switzerland
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