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RE: swiss-list: tax treaty terminated?

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RE: swiss-list: tax treaty terminated?

From: Berthe Y. Choueiry <click for textversion of email address >
Date: Tue, 15 Feb 2000 10:58:31 -0600 (CST)
Status: RO

> Reply to: RE: swiss-list: tax treaty terminated?
> The swiss-american tax treaty (double taxation agreement) can be
> read on the web pages of the Swiss embassy in D.C.:
> http://www.swissemb.org/legal/html/bilateral_agreements.html It was
> renewed in 10/1996 and is most certainly still valid. Tom Hauser

I was told by the relevant sercives at UNL and Stanford Univ that the
treaty was modified. The IRS confirmed, but gave contradictory
indications. It is a complete mess. It *may* depend on whether you
are classified as a student, trainee, or visiting scholar/professor,
and whether your income comes from the US or from Switzerland.

Help and clarifications are greatly appreciated.

Thanks,
-Berthe

___________________________________________________________

        From the IRS web page:

        http://www.irs.gov/prod/forms_pubs/pubs/p901h1.htm

                        Important Changes

        New tax treaties. The United States recently exchanged
        instruments of ratification for new income tax treaties with
        Austria, Ireland, South Africa, Switzerland, Thailand, and
        Turkey. The new treaties with Austria, Ireland, and
        Switzerland replace existing treaties. Both the old and new
        provisions are discussed for these countries. The effective
        dates of the new treaties are as follows.

        [.....]

        Switzerland. The provisions for taxes withheld at source are
        effective for amounts paid or credited on or after February 1,
        1998. For other taxes, the provisions are effective for tax
        years beginning on or after January 1, 1998. You can elect to
        apply the old treaty in entirety for the 12-month period
        following the date the new treaty would otherwise apply.

> New tax treaties. The United States exchanged instruments of
> ratification for new income tax treaties with Austria, Ireland,
> South Africa, Switzerland, Thailand, and Turkey. The new treaties
> with Austria, Ireland, and Switzerland replace existing
> treaties. Generally, the treaties are effective for tax years
> beginning on or after January 1, 1998. The new treaty with Austria
> is effective for tax years beginning on or after January 1,
> 1999. You can elect to apply the old treaty with Austria, Ireland,
> or Switzerland in its entirety for the first tax year following the
> date the new treaty would otherwise apply. See Publication 901,
> U.S. Tax Treaties, for more information.

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Received on Tue Feb 15 2000 - 09:02:00 PST

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