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Swiss Income Tax Treaties - DBA Einkommensteuern - CDI impôts sur le revenu

Chapter I: Scope (Persons and Taxes Covered)

Article 1         

Persons covered

Chapter II: Definitions (General, Resident and Permanent establishment)

Article 2

Taxes covered 

Article 3         

General definitions

Article 4

Resident

Article 5

Permanent establishment 

Chapter III: Taxation of Income (Business profits, Dividends, Interest, Royalties, Capital gains etc...)

Article 6         

Income from immovable property

Article 7         

Business profits          

Article 8

Shipping, inland waterways transport and air transport

Article 9         

Associated enterprises

Article 10

Dividends

Article 11        

Interest

Article 12        

Royalities

Article 13        

Capital gains

Article 14        

Independent personal services

Article 15        

Income from employment

Article 16        

Directors fees

Article 17        

Entertainers and sportspersons

Article 18        

Pensions

Article 19        

Government service

Article 20        

Students

Article 21        

Other income

Chapter IV: Taxation of Capital

Article 22        

Capital


Chapter V: Methods for Elimination of Double Taxation (Credit and Exemption method)

Article 23        

Exemption/Credit method

Chapter VI: Special Provisions (Exchange of information, Mutual agreement procedure, Non-discrimination)

Article 24        

Non-discrimination

Article 25        

Mutual agreement procedure

Article 26        

Exchange of information

Article 27        

Assistance in the collection of taxes

Article 28        

Members of diplomatic missions and consular posts

Article 29        

Territorial extension

Chapter VII:Final Provisions (Entry into force, Termination)

Article 30        

Entry into force

Article 31        

Termination


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Harun Can,
May 1, 2015, 9:00 AM
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Harun Can,
May 1, 2015, 8:59 AM
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