AGREEMENT BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE SWISS CONFEDERATION ON COOPERATION IN THE AREA OF TAXATIONTaxation Cooperation Agreement • July 27th, 2020
considering the Agreement dated 26 October 2004 between the Swiss Confederation and the European Community providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments (hereinafter referred to as “Agreement on the Taxation of Savings”);
UK-Swiss Confederation Taxation Cooperation Agreement: remittance basisTaxation Cooperation Agreement • December 10th, 2012
This measure ensures that the policy objectives behind the original agreement are delivered in full. It will ensure that appropriate mechanisms are in place to ensure that levies received by HM Revenue & Customs (HMRC) under the agreement are not treated as taxable remittances where they are made by non-UK domiciled individuals resident in the UK.
