and United States to negotiate protocol regarding tax information sharing provisions of tax treaty The Swiss Federal Council and the United States Department of Treasury have announced plans to negotiate a protocol affecting the tax information sharing provisions of the US Switzerland bilateral income tax treaty signed 2 October 1996. According to the Department of Treasury  Press Release, the two parties intend to negotiate a protocol that will bring the treaty in line with the tax information exchange provisions in Article 26 of the OECD Model Tax Convention. The negotiations should begin 28 April 2009 in Berne, Switzerland. Additionally, in...