Mutual agreement on the implementation of paragraph 5 of Article 24 of the Convention between the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation for the Avoidance of Double Taxation with Respect to Taxes on IncomeJune 17th, 2021
FiledJune 17th, 2021The competent authorities of Switzerland and the United Kingdom have entered into the following mutual agreement to establish the mode of application of the arbitration process provided for in paragraph 5 of Article 24 of the Convention between the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation for the Avoidance of Double Taxation with Respect to Taxes on Income signed at London on 8 December 1977, as amended by the protocols signed at London on 5 March 1981, at Berne on 17 December 1993, at London on 26 June 2007, at London on 7 September 2009 and at London on 30 November 2017 (hereinafter “the Convention”). The competent authorities may modify or supplement this mutual agreement by an exchange of letters between them.