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VPB 2006.2737 AI generated

Switzerland-UK Double Taxation Convention Protocol Approval

Case Number VPB 2006.2737
Court / Authority
Jurisdiction Switzerland · Administrative Practice of Federal Authorities (VPB) (CH)
Decision Date
Outcome Allowed / Granted
Open official source Entscheidsuche mirror Machine-readable Markdown (.md)

Legislator summary

AI generated

The Swiss Federal Assembly approved a protocol amending the double taxation convention with the United Kingdom. The Assembly based its decision on constitutional provisions and a federal council message, authorizing the federal council to ratify the protocol, which aims to prevent double taxation on income between the two countries. This federal decree is not subject to a referendum.

Legislator headnote

AI generated

Art. 54 al. 1 et 166 al. 2 de la Constitution, Art. 2; Switzerland-UK Double Taxation Convention Protocol Approval: The Assembly based its decision on constitutional provisions and a federal council message, authorizing the federal council to ratify the protocol, which aims to prevent double taxation on income between the two countries. This federal decree is not subject to a referendum.

Keywords

AI generated
double taxation referendum protocol to the Convention tax treaty double yes vote framework decision

Cited Legislation

AI generated
Art. 54 al. 1 et 166 al. 2 de la Constitution
Cited as the constitutional basis for the Federal Assembly's adoption of the Federal Decree.
Art. 2
States that the Federal Decree is not subject to referendum in matters of international treaties, which is a dispositive ruling on its applicability.
AI generated
VPB 06-2737-6987
Switzerland-UK Double Taxation Convention Protocol Approval
VPB 3998-2002-0695
Switzerland-Germany Double Taxation Convention Protocol Approval
VPB 2006.863
Switzerland-Finland Double Taxation Convention Protocol Ratified
VPB 2006.1023
Switzerland-Argentina Double Taxation Convention Protocol Approval
VPB 06-0863-4549
Switzerland-Finland Double Taxation Convention Protocol Ratified

Key legal questions extracted by Legislator

AI generated
Art. 54 al. 1 et 166 al. 2 de la Constitution

Cited as the constitutional basis for the Federal Assembly's adoption of the Federal Decree.

Art. 2

States that the Federal Decree is not subject to referendum in matters of international treaties, which is a dispositive ruling on its applicability.

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Full text

Arrêté fédéral Projet relatif à l’approbation d’un protocole modifiant la convention de double imposition avec le Royaume-Uni de Grande-Bretagne et d’Irlande du Nord du …

L’Assemblée fédérale de la Confédération suisse, vu les art. 54, al. 1, et 166, al. 2, de la Constitution1, vu le message du Conseil fédéral du 27 août 20082, arrête:

Art. 1

1 Le protocole signé le 26 juin 2007 modifiant la Convention entre la Confédération suisse et le Royaume-Uni de Grande-Bretagne et d’Irlande du Nord en vue d’éviter les doubles impositions en matière d’impôts sur le revenu, est approuvé.

2 Le Conseil fédéral est autorisé à le ratifier.

Art. 2 Le présent arrêté n’est pas sujet au référendum en matière de traités internationaux.

1 RS 101

2 FF 2008 6973

2006-2737 6987 Approbation d’un protocole modifiant la Convention de double imposition conclue avec le Royaume-Uni de Grande-Bretagne et d’Irlande du Nord. AF

6988 Schweizerisches Bundesarchiv, Digitale Amtsdruckschriften Archives fédérales suisses, Publications officielles numérisées Archivio federale svizzero, Pubblicazioni ufficiali digitali

Arrêté fédéral relatif à l'approbation d'un protocole modifiant la convention de double imposition avec le Royaume-Uni de Grande-Bretagne et d'Irlande du Nord (Projet)

In Bundesblatt Dans Feuille fédérale In Foglio federale

Jahr 2008 Année Anno

Band 1 Volume Volume

Heft 37 Cahier Numero

Geschäftsnummer --- Numéro d'affaire Numero dell'oggetto

Datum 16.09.2008 Date Data

Seite 6987-6988 Page Pagina

Ref. No 10 142 111

Die elektronischen Daten der Schweizerischen Bundeskanzlei wurden durch das Schweizerische Bundesarchiv übernommen.

Les données électroniques de la Chancellerie fédérale suisse ont été reprises par les Archives fédérales suisses.

I dati elettronici della Cancelleria federale svizzera sono stati ripresi dall'Archivio federale svizzero.