Amendments to double taxation agreement with United Kingdom in force
The protocol of amendment dated 30 November 2017 to the double taxation agreement (DTA) with the United Kingdom entered into force on 19 July 2019. It implements the minimum standards for double taxation agreements.
The protocol contains an abuse clause which refers to the main purpose of an arrangement or transaction and thus ensures that the DTA is not abused. It entered into force after being approved by parliament in both countries.
Address for enquiries:
Bilateral Tax Issues and Double Taxation Treaties Section, State Secretariat for International Finance SIF
Tel. +41 58 462 71 29, dba@sif.admin.ch