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TAX CONVENTION WITH SWISS CONFEDERATION - IRS tax …

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---------------------------------Associ ated EnterprisesArticle 10-------------------------------Dividen dsArticle 11 ------------------------------ InterestArticle 12-------------------------------Royalti esArticle 13-------------------------------GainsAr ticle 14-------------------------------Indepen dent Personal ServicesArticle 15-------------------------------Depende nt Personal ServicesArticle

Jan 01, 1998 · A Protocol and an exchange of notes with an attached Memorandum of Understanding accompany the Convention and provide clarification with respect to the application of the Convention in specified cases. The Protocol, which is an integral part of the Convention, elaborates on the meaning of certain terms used in the Convention. The exchange of ...

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