in Switzerland Sample Clauses

in Switzerland. (i) in respect of taxes withheld at source on amounts paid or credited on or after the first day of January of the calendar year next following that in which this Agreement enters into force;

in Switzerland. All the products and toxic substances set out in the poisons act (classified compilation of federal law (CC 813.1), and in particular those on the ordinances relating thereto (CC 813) and on the poisonous substances for the environment (CC 814.812.31, 814.812.32 and 814.812.33).

in Switzerland for any fiscal year beginning on or after the 1st January, 1965.

in Switzerland for any fiscal year beginning on or after the 1st January in the calendar year next following that in which such notice is given. PROTOCOL The Swiss Confederation and Ireland Have agreed at the signing of the Protocol between the Swiss Federation and Ireland amending the Convention for the avoidance of double taxation with respect to taxes on income and capital, signed at Dublin on 8 November 1966, as amended by the Protocol signed at Dublin on 24 October 1980, upon the following provisions, which shall form an integral part of the Convention.

in Switzerland. The following cantonal institutions under public law, enjoying a monopoly:

in Switzerland federal, cantonal and local income taxes (les impôts fédéraux, cantonaux et communaux)

in Switzerland a) Where a resident of Switzerland derives income or owns capital, not described in sub- paragraphs b) and c), which may be taxed in Luxembourg in accordance with the provisions of this Convention, Switzerland shall exempt such income or capital from the tax, but may, in order to compute the amount of the tax on the remaining income or capital of this resident, apply the same rate as if the income in question had not been exempted. However, this exemption shall apply to the directors’ fees and salaries and wages paid by one of the Luxembourg companies described in Article 28 of this Convention to a resident of Switzerland only insofar as taxation of such income in Luxembourg is demonstrated.

in Switzerland. (i) in respect of taxes withheld at the source on income paid on or after 1 January of the year in which the ratification instruments have been exchanged;