2025-08-25T06:37:04.1429820Z
https://www.termdat.bk.admin.ch/entry/521644
EDA, [Praxisleitfaden](https://www.eda.admin.ch/content/dam/eda/de/documents/publications/Voelkerrecht/Praxisleitfaden-Voelkerrechtliche-Vertraege_de.pdf) Völkerrechtliche Verträge, 2015 (13.4.2016).
UK government website, [Exchange](https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/235969/8543.pdf) of Notes concerning the Convention between the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation for the Avoidance of Double Taxation with respect to Taxes on Income, signed at London on 8 December 1977, as amended by the Protocols signed at London on 5 March 1981, at Berne on 17 December 1993, at London on 26 June 2007 and at London on 7 September 2009, with Additional Protocol London, 3 May 2012 and 6 May 2012 (1.4.2016).
DFAE, [Guide de la pratique en matière de traités internationaux](https://www.eda.admin.ch/dam/eda/fr/documents/publications/Voelkerrecht/Praxisleitfaden-Voelkerrechtliche-Vertraege_fr.pdf), 2015 (1.4.2016).
EDA, [Praxisleitfaden](https://www.eda.admin.ch/content/dam/eda/de/documents/publications/Voelkerrecht/Praxisleitfaden-Voelkerrechtliche-Vertraege_de.pdf) Völkerrechtliche Verträge, 2015, Glossario nell'edizione tedesca (13.5.2016).
States may express their consent to be bound by an "exchange of letters/notes". The basic characteristic of this procedure is that the signatures do appear not on one letter or note but on two separate letters or notes. The agreement therefore lies in the exchange of either letters or notes, each of the parties having in their possession one letter or note signed by the representative of the other party.