Australian Tax Treaties

Swiss Convention  

CONVENTION BETWEEN AUSTRALIA AND THE SWISS CONFEDERATION FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME, WITH PROTOCOL  

SECTION 7  

7    
Ad Articles 7, 8, 12 and 14

It is understood that payments received as a consideration for the use of, or the right to use industrial, commercial or scientific equipment constitute profits covered by Articles 7 , 8 or 14 .