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Protocol and MoU to treaty between Switzerland and UK initialled

|Treaty Development|Switzerland-United Kingdom
Switzerland-United Kingdom

On 18 January 2006, a protocol modifying the tax treaty between the United Kingdom and Switzerland of 8 December 1977 was initialled. The main modifications include:

-   reduction of withholding tax on dividend to 0% for (i) corporate shareholder owning a substantial participation in the dividend distribution company, or (i…

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