2. The competent authority endeavours to resolve the matter by mutual agreement with the competent authority of the other State party, by mutual agreement, where the objection appears to be well founded and is not itself in a position to find a satisfactory solution to resolve the matter by mutual agreement with the competent authority of the other contracting State, in order to avoid tax evasion which is not in accordance with the convention. The UK has mutual agreements with a number of countries on the EU Directive on the taxation of savings income in the form of interest. The United Kingdom has also concluded a number of non-reciprocal agreements on the European Savings Tax Directive. The mandate has not been the subject of a notice of tax information and effect as it enters into force a double taxation agreement. Double taxation agreements do not require taxpayers, but are intended to eliminate double taxation and tax evasion. The OECD`s Multilateral Convention on the Implementation of Measures to Prevent Erosion and Profit Transfer (“Multilateral Instrument” or “MLI”) of the OECD came into force in the United Kingdom on 1 October 2018 and will have a fundamental influence on how taxpayers have access to the double taxation (DT) conventions to which they apply. It began from 1 January 2019 (z.B with regard to WHT) for the UK DT, with the territories also ratified before 1 October 2018, in which these are tax treaties. The specific dates on which the MLI takes effect for other purposes or for other TDAs depend on when other contracting parties submit their ratification instruments to the OECD and the options and reservations they have submitted.
(4) Subject to paragraph 5 of the agreement between the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation on the Prevention of Double Taxation of Income Taxes, signed in London on 30 September 1954, signed in London on 30 September 1954. , referred to as the “1954 Convention”), ends on the effective date of this Convention and therefore no longer expires for taxes to which this Convention applies in accordance with paragraph 2. ARTICLE 26.-1) This Convention does not affect the tax privileges of diplomatic agents or consular officials under the general rules of international law or the provisions of specific agreements. ARTICLE 25.-1. The competent authorities of the contracting states exchange the information necessary for the implementation of the provisions of this Convention with regard to the taxes that are the subject of the Convention (which are available to them under their respective tax laws). All the information thus exchanged is treated as secret and cannot be disclosed to anyone other than those concerned with the taxation and collection of taxes covered by the Convention. No information can be exchanged that would reveal trade, trade, banking, industrial or professional secrets or business processes. 4. Subject to paragraph 6, persons residing in Switzerland are entitled to the same allowances, facilities and reductions for the purposes of taxation of the United Kingdom as British persons who are not established in the United Kingdom.