Memorandum of Understanding between Switzerland and the USA
Tabea Lorenz
The State Secretariat for International Financial Matters (SIF) reports the conclusion of a memorandum of understanding between the Swiss Confederation and the United States of America concerning the rules of procedure of the arbitration procedure provided for in Art. 25 para. 6 and 7 DBA CH/USA.
The SIF notifies the conclusion of the Memorandum of Understanding of 23/28 July 2020 concerning the rules of procedure of the arbitration procedure provided for in paragraphs 6 and 7 of Article 25 (Mutual agreement procedure) of the Agreement of 2 October 1996 between the Swiss Confederation and the United States of America on the avoidance of double taxation in the area of taxation of income.
The complete dossier on the agreements between Switzerland and the United States of America is available here.
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