Department of the Treasury Technical Explanation of the Convention between theUnited States of America and the Swiss Confederation for the Avoidance of Double Taxation with Respect to Taxes on Income Signed at Washington on October 2, 1996 and the Protoco

摘要

This si a technical explanation of the Convention between the United States andSwitzerland and the Protocol signed on October 2, 1996 ('the Convetion' and 'the Protocol'). References are made to the Convention between the United States and Switzerland with Respect to Taxes on Income and Certain other Taxes, signed on May 24, 1951 (the poor convention'). The Convention replaces the prior Convention.