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    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20231215143352</marc:controlfield>
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    <marc:controlfield tag="007">cr bn|||||||||</marc:controlfield>
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      <marc:subfield code="a">FR4-2013/35-PDF</marc:subfield>
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      <marc:subfield code="a">Switzerland / Taxation - Agreement concerning the Interpretation of Article 25 of the Convention between the Government of Canada and the Swiss Federal Council for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital, done at Berne on 5 May 1997, as amended by the Protocol = </marc:subfield>
      <marc:subfield code="b">Suisse / Imposition - Accord relatif à l'interprétation de l'Article 25 de la Convention entre le gouvernement du Canada et le Conseil fédéral suisse en vue d'éviter les doubles impositions en matière d'impôts sur le revenu et sur la fortune, fait à Berne le 5 mai 1997 et modifiée par le Protocole.</marc:subfield>
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      <marc:subfield code="a">Suisse / Imposition - Accord relatif à l'interprétation de l'Article 25 de la Convention entre le gouvernement du Canada et le Conseil fédéral suisse en vue d'éviter les doubles impositions en matière d'impôts sur le revenu et sur la fortune, fait à Berne le 5 mai 1997 et modifiée par le Protocole</marc:subfield>
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      <marc:subfield code="a">[Ottawa] : </marc:subfield>
      <marc:subfield code="b">Treaty Law Division of the Department of Foreign Affairs, Trade and Development = Direction du droit des traités du Ministère des affaires étrangères, du commerce et du développement, </marc:subfield>
      <marc:subfield code="c">2023.</marc:subfield>
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    <marc:datafield tag="264" ind1=" " ind2="4">
      <marc:subfield code="c">©2023</marc:subfield>
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      <marc:subfield code="a">1 online resource (4, 4 pages).</marc:subfield>
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      <marc:subfield code="a">text</marc:subfield>
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      <marc:subfield code="a">computer</marc:subfield>
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      <marc:subfield code="a">online resource</marc:subfield>
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      <marc:subfield code="a">Treaty series = </marc:subfield>
      <marc:subfield code="a">Recueil des traités ; </marc:subfield>
      <marc:subfield code="v">2013/35</marc:subfield>
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    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"Done at Berne on 22 October 2010. In Force on 31 October 2013."</marc:subfield>
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      <marc:subfield code="a">Alternate pages have duplicate numbering.</marc:subfield>
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      <marc:subfield code="a">Text in English and French.</marc:subfield>
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    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Double taxation</marc:subfield>
      <marc:subfield code="z">Canada</marc:subfield>
      <marc:subfield code="v">Treaties.</marc:subfield>
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    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Double taxation</marc:subfield>
      <marc:subfield code="z">Switzerland</marc:subfield>
      <marc:subfield code="v">Treaties.</marc:subfield>
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    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Tax evasion</marc:subfield>
      <marc:subfield code="x">Law and legislation</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
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    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Tax evasion</marc:subfield>
      <marc:subfield code="x">Law and legislation</marc:subfield>
      <marc:subfield code="z">Switzerland.</marc:subfield>
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      <marc:subfield code="a">Canada</marc:subfield>
      <marc:subfield code="x">Foreign relations</marc:subfield>
      <marc:subfield code="v">Treaties.</marc:subfield>
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      <marc:subfield code="a">Switzerland</marc:subfield>
      <marc:subfield code="x">Foreign relations</marc:subfield>
      <marc:subfield code="v">Treaties.</marc:subfield>
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      <marc:subfield code="a">Treaties.</marc:subfield>
      <marc:subfield code="2">lcgft</marc:subfield>
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      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Global Affairs Canada. </marc:subfield>
      <marc:subfield code="b">Treaty Law Division, </marc:subfield>
      <marc:subfield code="e">issuing body.</marc:subfield>
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      <marc:subfield code="a">Canada, </marc:subfield>
      <marc:subfield code="e">participant in treaty.</marc:subfield>
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      <marc:subfield code="a">Switzerland, </marc:subfield>
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      <marc:subfield code="t">Switzerland / Taxation - Agreement concerning the Interpretation of Article 25 of the Convention between the Government of Canada and the Swiss Federal Council for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital, done at Berne on 5 May 1997, as amended by the Protocol = </marc:subfield>
      <marc:subfield code="e">fre</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.929516</marc:subfield>
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      <marc:subfield code="a">Canada treaty series ;</marc:subfield>
      <marc:subfield code="v">2013/35.</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.811730</marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">497 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2023/amc-gac/FR4-2013-35.pdf</marc:subfield>
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