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A Protocol to the Double Taxation Convention between the UK and Switzerland was signed in London on 7 September 2009. The Protocol updates the exchange of information Article of the existing Agreement to bring it into line with current OECD standard and practice. The Protocol will enter into force once both countries have completed their legislative procedures and will take effect for tax years beginning on or after 1 January of the calendar year following its entry into force.

Further information:
Switzerland agrees to exchange tax data
UK and Switzerland sign Protocol on Exchange of Information on 7 September 2009
Text of Protocol

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Written by Ian Congreave -

Filed under: Double Taxation and Social Security Treaties on September 16th, 2009

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