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Switzerland - Untd A Emirates Tax Treaty (original 2011 treaty) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 18

Pensions

Pensions and other similar remuneration in consideration of past employment and other retirement benefits arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that first-mentioned State.