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August 2019

On July 17, 2019, the American Senate approved the long-blocked protocol of amendment of September 23, 2009, on the double taxation agreement between Switzerland and the U.S. (DTA U.S.). The main object of the protocol is to include a provision on the exchange of information in accordance with the OECD standard. The Swiss Federal Assembly approved the protocol already on June 18, 2010. It will enter into force with the exchange of the instruments of ratification.

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