Amendments To Swiss-US Tax Treaty Enter Into Force

Law360 (September 20, 2019, 2:28 PM EDT) -- Amendments to the U.S.-Switzerland tax treaty providing for mandatory arbitration of double-tax cases and exchanges of information, and eliminating the distinction between tax evasion and tax fraud, entered into force Friday, the Swiss government said in a press release.

In September 2009, Timothy Geithner, then the U.S. Treasury secretary, and Swiss Ambassador Urs Ziswiler signed a protocol in Washington amending the U.S.-Switzerland tax treaty. A decade later, the protocol took effect Friday with an exchange of documents in Bern. (AP) The exchange of documents between the two countries marked the end of a decade-long wait for final ratification, according to statements from Switzerland and the...

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