1. Nationals of a Contracting State may not be subject in the other Contracting State to any other obligation or obligation associated therein which is a different or more burdensome or more burdensome imposition and the requirements related thereto to which the nationals of that other State are or may be subject in the same circumstances. 5. Paragraphs 1, 2 and 3 above shall not apply where the recipient of dividends, as a recipient of dividends established in a Contracting State in the other Contracting State in which the company paying the dividends is established, operates through a permanent establishment or provides professional services in that other State from a fixed place of business in that State; and the holding for which the dividends are paid is effectively linked to that permanent establishment or to the fixed base. In that case, Articles 7 and 14 shall apply respectively. HMRC has reached an agreement with the Swiss tax authorities. Without prejudice to the foregoing provisions of this Article, compensation for employment on board a ship or aircraft operating in international traffic may be imposed in the Contracting State in which the place of effective management of the undertaking is located. An HMRC Digest of Double Taxation Treaties indicates the relevant contractual phrases with cross-references to the relevant texts. When taxes are due in both countries, the credit is limited to the reduction of UK taxes suffered and the home country`s tax debt to the same income, which effectively means that you always end up paying at the higher of the two total rates. If you spend a short period (less than 6 months a year) in another EU country without working there, you probably won`t be considered a tax resident in that country. In this case, all transferred unemployment benefits should only be taxed in the country they pay. .