Key Benefits:
18 June 2010 (State on 15 December 2010)
1 Protocol of 7 September 2009 1 Amending the Convention of 8 December 1977 between the Swiss Confederation and the United Kingdom of Great Britain and Northern Ireland in order to avoid double taxation in relation to taxes on income 2 Is approved.
2 The Federal Council is authorized to ratify it.
The Federal Council shall submit to the Federal Assembly a draft law regulating the implementation of administrative assistance in the Convention in accordance with the OECD model. It is authorized to regulate the implementation of administrative assistance by means of an order until the entry into force of the Act.
1 The Federal Council declares to the Government of the United Kingdom of Great Britain and Northern Ireland that Switzerland does not grant mutual administrative assistance in tax matters where the request for mutual assistance is based on illegally obtained data and That it will seek mutual legal assistance in such cases.
2 The Federal Council applies to obtain a corresponding declaration from the Government of the United Kingdom of Great Britain and Northern Ireland.
This Order is subject to a referendum under s. 141, para. 1, paragraph d, c. 3, of the Constitution for international treaties which contain important provisions laying down rules of law or whose implementation requires the adoption of federal laws.
1 RS 101
2 FF 2010 241