Article 22 of the Double Tax Treaty Switzerland-USA

This is a user-friendly tool that should help a Swiss resident to assess whether it can benefit from the Swiss-USA double tax treaty ("Treaty") relief.

The present tool considers the various tests on limitation on benefits applicable under Article 22 of the Treaty.

A Swiss resident entity can benefit from Treaty relief under the Total Treaty Benefits Tests or, if a company, under the Limited Treaty Benefit Tests if the company does not satisfy the conditions of the Total Treaty Benefits Tests.

Press on the button "Total Treaty Benefits Tests" below to initiate the analysis and then follow the instructions of the editor. If no Treaty relief is granted under the Total Treaty Benefits Tests then press the button "Limited Treaty Benefits Tests".

Total Treaty Benefits Tests

Limited Treaty Benefits Tests