DT18101+ - Double Taxation Relief Manual: Guidance by country: Switzerland: Contents


DT18101 Switzerland: Agreements
DT18102 Switzerland: Credit
DT18103 Switzerland: Source of income
DT18104 Switzerland: Partnerships
DT18105 Switzerland: Dividends
DT18106 Switzerland: Interest
DT18107 Switzerland: Dividends and interest
DT18108 Switzerland: Other income
DT18150 Switzerland: double taxation agreement, Article 1: Personal scope
DT18151 Switzerland: double taxation agreement, Article 2: Taxes covered
DT18152 Switzerland: double taxation agreement, Article 3: General definitions
DT18153 Switzerland: double taxation agreement, Article 4: Residence
DT18154 Switzerland: double taxation agreement, Article 5: Permanent Establishment
DT18155 Switzerland: double taxation agreement, Article 6: Income from immovable property
DT18156 Switzerland: double taxation agreement, Article 7: Business profits
DT18157 Switzerland: double taxation agreement, Article 8: Shipping, inland waterways transport and air transport
DT18158 Switzerland: double taxation agreement, Article 9: Associated enterprises
DT18159 Switzerland: double taxation agreement, Article 10: Dividends
DT18160 Switzerland: double taxation agreement, Article 11: Interest
DT18161 Switzerland: double taxation agreement, Article 12: Royalties
DT18162 Switzerland: double taxation agreement, Article 13: Capital gains
DT18163 Switzerland: double taxation agreement, Article 14 Independent personal services
DT18164 Switzerland: double taxation agreement, Article 15 Dependent personal services
DT18165 Switzerland: double taxation agreement, Article 16: Director's fees
DT18166 Switzerland: double taxation agreement, Article 17 Artistes and Athletes
DT18167 Switzerland: double taxation agreement, Article 18: Pensions and annuities
DT18168 Switzerland: double taxation agreement, Article 19: Government service
DT18169 Switzerland: double taxation agreement, Article 20: Students
DT18170 Switzerland: double taxation agreement, Article 21: Other income
DT18171 Switzerland: double taxation agreement, Article 22: Elimination of double taxation
DT18172 Switzerland: double taxation agreement, Article 23: Non-discrimination
DT18173 Switzerland: double taxation agreement, Article 24: Mutual agreement procedure
DT18174 Switzerland: double taxation agreement, Article 25: Exchange of information
DT18175 Switzerland: double taxation agreement, Article 26: Diplomatic agents and consular officers
DT18176 Switzerland: double taxation agreement, Article 27: Miscellaneous rules
DT18177 Switzerland: double taxation agreement, Article 28: Entry into force
DT18178 Switzerland: double taxation agreement, Article 29: Termination
DT18179 Switzerland: Exchange of Notes of 26 June 2007