International Assignments: Double tax agreement – new exchange of information protocol to UK/Switzerland agreement signed

19 January 2012 |

The United Kingdom and Switzerland have signed a protocol to the current UK/Switzerland double taxation agreement.  The protocol will bring the exchange of information article in the tax agreement in line with international and OECD standards and follows a change in the Swiss policy on international cooperation in cross border tax matters.  The protocol is expected to take effect next year after it has gone through the required legislative procedures in each country and will authorise the exchange of information in tax matters in individual cases where a specific and justified request has been made by the authorities.

Resources

Text of protocol

For further information, please contact Bina Gayadien (bina.gayadien@abbisscadres.com) or Guy Abbiss (guy.abbiss@abbisscadres.com) on +44 (0) 203 051 5711.

Disclaimer

Content is for general information purposes only.  The information provided is
not intended to be comprehensive and it does not constitute or contain
legal or other advice.  If you require assistance in relation to any
issue, please seek specific advice relevant to your particular
circumstances.

Disclaimer

Content is for general information purposes only. The information provided is not intended to be comprehensive and it does not constitute or contain legal or other advice. If you require assistance in relation to any issue please seek specific advice relevant to your particular circumstances. In particular, no responsibility shall be accepted by the authors or by Abbiss Cadres LLP for any losses occasioned by reliance on any content appearing on or accessible from this article. For further legal information click here.

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