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Protocol to treaty between UK and Switzerland signed — Orbitax Tax News & Alerts

On 26 June 2007, the United Kingdom and Switzerland signed the third amending protocol and an exchange of notes to their income tax treaty of 8 December 1977.

The exchange of information is extended to cases relating to tax fraud or similar issues and to holding companies. The administrative assistance granted by Switzerland is similar to the assistance recently granted by a similar provision in the protocol for the amendment of the Swiss treaties with Austria and with Spain.