Swiss Federal Tax Administration publishes instructions on tax agreements with Austria and United Kingdom

On 16 July 2013, the Swiss Federal Tax Administration published the latest version of the instructions on the agreements on cooperation in the area of taxation with other states and the federal international withholding tax act. The instructions provide Swiss paying agents with an overview of the duties incumbent on them under the Austria - Switzerland Tax Agreement (2012) and the Switzerland - United Kingdom Tax Agreement (2011), both of which are effective from 1 January 2013. The instructions…