Swiss Pension Funds Not Subject to US Tax on US Dividends

In a Competent Authority Agreement (“Agreement”) between the Swiss and United States tax authorities, issued 10 December 2004, the question of whether and which Swiss pension funds automatically qualified....

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By: Tom ODonnell
March 3, 2005
In a Competent Authority Agreement (“Agreement”) between the Swiss and United States tax authorities, issued 10 December 2004, the question of whether and which Swiss pension funds automatically qualified....