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 13  

13    
Ad Article 23

This Article shall not apply to any provision of the laws of a Contracting State which are intended to prevent tax abuse, address thin capitalisation or to ensure that taxes can be effectively collected or recovered.