Rs 672.936.7 Federal Decree Of 18 June 2010 On Approval Of A Protocol Amending The Convention Between The Switzerland And The United Kingdom Of Great Britain And Northern Ireland Against Double Taxation
Original Language Title: RS 672.936.7 Arrêté fédéral du 18 juin 2010 portant approbation d’un protocole modifiant la convention entre la Suisse et le Royaume-Uni de Grande-Bretagne et d’Irlande du Nord contre les doubles impositions
Read the untranslated law here: https://www.admin.ch/opc/fr/classified-compilation/20092335/index.html
672.936.7 federal decree approving a Protocol amending the convention between the Switzerland and the United Kingdom of Great Britain and Northern Ireland against double taxation of 18 June 2010 (status December 15, 2010) the Federal Assembly of the Swiss Confederation, view the art. 54, al. 1, and 166, al. 2, of the Constitution, given the message of the federal Council of November 27, 2009, stop: art. 1. the Protocol of September 7, 2009, amending the agreement of December 8, 1977, between the Swiss Confederation and the United Kingdom of Great Britain and Northern Ireland to avoid double taxation on income tax is approved.
The federal Council is authorized to ratify.
RO 2011 53 SR 0.672.936.712 art. 2. the federal Council shall submit to the Federal Assembly a bill regulating the implementation of administrative assistance in accordance with the OECD model convention. It is allowed to set the implementation of administrative assistance by way of order until the entry into force of the law is relative.
Art. 3. the federal Council declares to the Government of the United Kingdom of Great Britain and Northern Ireland that the Switzerland does not provide administrative assistance in tax matters when the request for assistance is based on data obtained illegally and she ask in this case mutual legal assistance.
The federal Council applies a corresponding declaration on the part of the Government of the United Kingdom of Great Britain and Northern Ireland.
Art. 4. this order is subject to the referendum provided for in art. 141, al. 1, let. d, point 3, of the Constitution to international treaties that contain important provisions establishing rules law or whose implementation requires the adoption of federal laws.
RO 2011 51 RS 101 FF 2010 241 State on December 15, 2010
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