Double Taxation Agreement Uk Switzerland

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2. The Convention shall also apply to all identical or substantially similar taxes levied by a Contracting State or by a political subdivision or territorial collectivity after the date of signature of the Convention, in addition to or in place of existing taxes. The competent authorities of the States Parties shall inform each other of any substantial changes to their respective tax legislation. Currently, non-UK taxpayers who claim the tax base but were established in the UK for at least seven of the last nine tax years must pay GBP 30,000 per tax year to benefit from the transfer base. The amount of the transfer is GBP 60,000 for non-domiciled naturalised persons who have been in the UK for at least 12 of the last 14 tax years. Automatic exchange and the voluntary Swiss tax programme Taxes on residents` income Taxation of compulsory income tax in the United Kingdom Exemption from double taxation Annuities and exemption from income tax International taxes: United Kingdom – Switzerland Double taxation convention (form Suisse-Gesellschaft) (English German) Switzerland: Other individual tax returns Payment of tax in brackets Inheritance tax: Double taxation relief Claims and claims of non-residents under double taxation conventions Payment in instalments Inheritance tax relief: relief from double taxation Claims and claims of non-residents under double taxation conventions Limitation of the right of non-residents to the personal allowance of the United Kingdom Article 2 contains a statement on the effect and content of the provisions of the Amending Protocol. Rules (“Agreements”). The preamble to the Convention and the articles of the Convention concerning general definitions, affiliated undertakings, dividends, interest, royalties, other income, the elimination of double taxation and mutual agreement procedures are amended. An article on entitlement to benefits is added to the agreement. ARTICLE 24.1. If a person considers that the acts of one or both Contracting States will result or will result in taxation which does not comply with the provisions of this Convention, he may submit his case to the competent authority of the Contracting State in which he resides, irrespective of the remedies provided for by the national law of that State. .

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