OrbitaxUK-Switzerland income tax treaty: memoranda of understanding
|Treaty Development|UK-Switzerland
On 12 February 2008, HMRC and the Swiss tax authorities signed two memoranda of understanding in relation to the UK-Switzerland income tax treaty of 8 December 1977.
The first memorandum concerns the term "pension scheme" and sets out the various plans and schemes in both countries which come within the scope of that term. Additional schemes may be added, based on …
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