Document ID: chunk:federal_register_of_legislation:C2004A02224:body:0:p29
Version: federal_register_of_legislation:C2004A02224
Segment Type: other
Provision Reference: 
Character Range: 68946–71737

of tax withheld at the source on amounts paid to non-residents on or after the first day of January in the calendar year next following that in which the written notice of termination takes place; and
SCHEDULE 14—continued
          (ii) in respect of other taxes for taxable years beginning on or after the first day of January in the next following calendar year.
IN WITNESS WHEREOF the undersigned, duly authorized thereto, have signed this Agreement.
DONE in duplicate at Manila this 11th day of May One thousand nine hundred and seventy nine in the English language.
R. V. GARLAND CESAR VIRATA
FOR THE GOVERNMENT FOR THE GOVERNMENT
   OF AUSTRALIA OF THE REPUBLIC OF
    THE PHILIPPINES
—————
                     SCHEDULE 15 Section 3
AGREEMENT BETWEEN AUSTRALIA AND SWITZERLAND FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME
The Government of Australia and the Swiss Federal Council,
Desiring to conclude an Agreement for the avoidance of double taxation with respect to taxes on income,
Have agreed as follows:
Chapter I
SCOPE OF THE AGREEMENT
ARTICLE 1
Personal Scope
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
ARTICLE 2
Taxes Covered
(1) The existing taxes to which this Agreement shall apply are—
     (a) in Australia:
     The Australian income tax, including the additional tax upon the undistributed amount of the distributable income of a private company and also income tax upon the reduced taxable income of a non-resident company;
     (b) in Switzerland:
     The Federal, cantonal and communal taxes on income (total income, earned income, income from capital, industrial and commercial profits and other items of income).
(2) This Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes. At the end of each calendar year, the competent authority of each Contracting State shall notify the competent authority of the other Contracting State of any substantial changes which have been made in the laws of his State relating to the taxes to which this Agreement applies.
(3) In this Agreement, the term "Australian tax" means tax imposed by Australia, being tax to which this Agreement applies; the term "Swiss tax" means tax imposed in Switzerland, being tax to which this Agreement applies; and the term "tax" means Australian tax or Swiss tax, as the context requires; but the terms "Australian tax" and "Swiss tax" do not include any penalty or interest imposed under the law in force in either Contracting State relating to the taxes to which this Agreement applies.
(4) This Agreement shall not apply to Federal anticipatory tax withheld in Switzerland at