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Convention Between the Swiss Federal Council and the Government of the EFFECTIVE-DATE: EFFECTIVE FROM 1 JANUARY 2000 Entry into Force: 24 November 2000. LIST-OF-ARTICLES: Article 1 Personal scope Article 2 Taxes covered Article 3 General definitions Article 4 Resident Article 5 Permanent establishment Article 6 Income from immovable property Article 7 Business profits Article 8 Shipping and air transport Article 9 Associated enterprises Article 10 Dividends Article 11 Interest Article 12 Royalties Article 13 Capital gains Article 14 Independent personal services Article 15 Dependent personal services Article 16 Directors' fees Article 17 Artistes and sportsmen Article 18 Pensions and annuities Article 19 Government service Article 20 Students Article 21 Other income Article 22 Capital Article 23 Elimination of double taxation Article 24 Non-discrimination Article 25 Mutual agreement procedure Article 26 Exchange of information Article 27 Diplomatic agents and consular officers Article 28 Entry into force Article 29 Termination PROTOCOL (1999)ARTICLES: Article 1 Personal scope This Convention shall apply to persons who are residents of one or both of the Contracting States. Article 2 Taxes covered 1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied. Документ показан в сокращенном демонстрационном режиме
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