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Withholding tax agreement between Switzerland and United Kingdom enters into force

|Treaty Development|Switzerland; United Kingdom
Switzerland; United Kingdom

On 1 January 2013, the Switzerland - United Kingdom Tax Agreement (2011), as amended by the 2012 protocol and 2012 Mutual Agreement, will enter into force. The agreement generally applies from 1 January 2013. Switzerland concluded the approval process on 19 December 2012. The Federal Act on International Withholding Tax, which governs the implementation of the withholding tax agreements, …

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