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Switzerland / United Kingdom · English

Switzerland–United Kingdom 1977 Convention: official amended publication

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Unreviewed · applicability unverifiedProtocol entry-date conflict: 16 / 19 July 2019

Contents

Article 1 · Personal scope

Article 2 · Taxes covered

Article 3 · General definitions

Article 4 · Residence

Article 5 · Permanent establishment

Article 6 · Income from immovable property

Article 7 · Business profits

Article 8 · Shipping, inland waterways transport and air transport

Article 9 · Associated enterprises

Article 10 · Dividends

Article 11 · Interest

Article 12 · Royalties

Article 13 · Capital gains

Article 14 · Independent personal services

Article 15 · Dependent personal services

Article 16 · Directors’ fees

Article 17 · Artistes and athletes

Article 18 · Pensions

Article 19 · Government service

Article 20 · Students

Article 21 · Other income

Article 22 · Elimination of double taxation

Article 23 · Non-discrimination

Article 24 · Mutual agreement procedure

Article 25 · Exchange of information

Article 26 · Diplomatic agents and consular officers

Article 27 · Miscellaneous rules

Article 27A · Entitlement to benefits

Article 28 · Entry into force

Article 29 · Termination