Tax Agreement between UK and Switzerland

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Legislation will be introduced to give effect to the agreement between the UK and Switzerland about co-operation in tax matters that was signed on 6 October 2011. It is anticipated that the agreement will take effect from 1 January 2013. The measure also provides that the fact that arrangements with a territory contain significant protection for UK tax revenue may be taken into account in classifying that territory for the purposes of the offshore penalty legislation.

Further Information

• HM Treasury - Draft Legislation and Tax Information and Impact Note (TIIN)

Tags: swiss taxation, uk switzerland treaty

This entry was posted on Sunday, December 11th, 2011 at 13:56 and is filed under Tax Treaties. You can follow any responses to this entry through the RSS 2.0 feed. You can leave a response, or trackback from your own site.