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TAX CONVENTION WITH SWISS CONFEDERATION

TAX CONVENTION WITH SWISS CONFEDERATIONMESSAGEFROMTHE PRESIDENT OF THE UNITED STATESTRANSMITTINGCONVENTION BETWEEN THE UNITED STATES OF AMERICA ANDTHE SWISS CONFEDERATION FOR THE AVOIDANCE OF DOUBLETAXATION WITH RESPECT TO TAXES ON INCOME, SIGNED ATWASHINGTON, OCTOBER 2, 1996, TOGETHER WITH A PROTOCOLTO THE CONVENTIONGENERAL EFFECTIVE DATE UNDER ARTICLE 29: 1 JANUARY 1998 TABLE OF ARTICLESA rticle 1-------------------------------- Personal ScopeArticle 2-------------------------------- Taxes CoveredArticle 3-------------------------------- General DefinitionsArticle 4-------------------------------- ResidentArticle 5-------------------------------- Permanent EstablishmentArticle 6-------------------------------- Income from Real PropertyArticle 7-------------------------------- Business ProfitsArticle 8-------------------------------- Shipping and Air TransportArticle 9.

The maximum rates of tax that may be imposed on dividend and royalty income are generally the same as in the current U.S. - Switzerland treaty.

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  Treaty, Switzerland, Switzerland treaty, Confederation

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