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| It is the general double taxation treaty which also applies to individuals.
There is one change regarding double taxation for pension funds.
There is on change regarding the arbitration procedure in case of disputes arising from the treaty.
And there is one change (actually two as an associated protocol is also changed) regarding information exchange which was previously limited to tax fraud cases. However, it is not yet an automatic exchange of information, your hidden money parked in Delaware, Nevada, South Dakota is still safe. | |
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For those who do not have access to the full Bloomberg article, here is another site in English regarding the Swiss/US tax treaty:
https://www.rpc.senate.gov/legislati...s/tax-treaties