OrbitaxSwitzerland and the U.S. Sign Competent Authority Arrangement on Dividends Withholding Exemption for Pensions and Other Retirement Arrangements
|Treaty Development|Switzerland-United States
The Swiss Federal Tax Administration has published a competent authority arrangement (CCA) with the U.S. that was signed by Switzerland on 16 April 2021 and by the U.S. on 6 May 2021.
The CCA concerns the eligibility of Swiss and U.S. pension or other retirement arrangements for the dividends withholding tax exemption provided by paragraph 3 of Article 10 (Dividends) of the 1996 Swiss-U.S. ta…
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