DT18101 - Double Taxation Relief Manual: Guidance by country: Switzerland: Agreements

Title

CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE SWISS CONFEDERATION FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME

Signed: 8 December 1977

Statutory Instrument number: SI 2008 No. 1796

Entered into force: 7 October 1978

Has effect from:

In Switzerland, 1 January 1978

In the United Kingdom, in respect of income tax and capital gains tax, 6 April 1978; in respect of corporation tax, 1 April 1978

The consolidated text of the agreement currently in force can be found at the following link:

https://www.gov.uk/government/publications/switzerland-tax-treaties