Vorlage (englisch)
Vernehmlassung 2009/133: Bericht über den Abschluss eines Protokolls zur Änderung des Abkommens zwischen der Schweizerischen Eidgenossenschaft und dem Königreich von Grossbritannien und Nordirland zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen. · 6 Seiten
Fedlex · Vorlage · Seite 4Fedlex · Vorlage
ARTICLE III
The Exchange of Notes of 26 June 2007 which forms part of the Convention shall be disregarded and replaced by the following Protocol:
“PROTOCOL
The Swiss Confederation
and
The United Kingdom of Great Britain and Northern Ireland
Have agreed at the signing of the Protocol amending the Convention for the avoidance of double taxation with respect to taxes on income, signed on 8 December 1977, as amended by the Protocols signed on 5 March 1981, 17 December 1993 and 26 June 2007, upon the following provisions, which shall form an integral part of the Convention.
1. In relation to paragraph 1 of Article 4 (Residence)
It is understood and confirmed that the term “resident of a Contracting State” includes:
(a) a pension scheme established in that State; and
(b) an organisation that is established and is operated exclusively for religious, charitable,
scientific, cultural, or educational purposes (or for more than one of those purposes) and that is a resident of that State according to its laws, notwithstanding that all or part of its income or gains may be exempt from tax under the domestic law of that State.
2. In relation to sub-paragraph (a) (ii) of paragraph 2 of Article 10 (Dividends)
It is understood and confirmed that the term “pension scheme” means any plan, scheme, fund, trust or other arrangement established in a Contracting State which is:
(a) generally exempt from income taxation in that State; and
(b) operated principally to administer or provide pension or retirement benefits or to earn
income for the benefit of one or more such arrangements.
3. In relation to Article 15 (Dependent personal services)
It is understood that Article 15 applies to the employment benefit derived from stock-options regardless of when that benefit is taxed.