OrbitaxProtocol to treaty between Switzerland and United States – details
|Treaty Development|Switzerland; United States
On 23 September 2009, Switzerland and the United States signed a protocol to the 1996 tax treaty along with an exchange of notes (see US Department of Treasury press release and Swiss Confederation press release). The full texts are available from the US Department of Treasury website.
Art. 1 of the protocol replaces Para. 3 of Art. 10 (Dividends) of the 1996 treat…
Continue Reading
