tax-treaties.com

Switzerland / United States

Schweiz–USA Doppelbesteuerungsabkommen, amtliche Fassung2022

Amended source publication

Unreviewed · applicability unverified

Source & edition

SR0.672.933.61; AS1999 1460; FedlexStand13October2022

Edition
Official German amended publication, Stand13October2022; convention2October1996
Text available here
Deutsch
Review
Unreviewed; qualified human review pending
Current applicability
Not verified

Languages recorded in source metadata: Deutsch, English. This is not a promise of available text or a translation.

Edition notes and known limitations

German authentic-language source; English equally authentic according to closing, but English is not included in this manifestation. No translation fabricated.

Publisher consolidation, not assistant-generated amendment merging. Currentness/individual tax applicability not independently certified.

HTML extraction retains all wording but flattens some adjacent list-marker whitespace. Exact raw publisher XML separately retained for structured adapter; no silent corrections.

FedlexRDF discovery and publication/date metadata under discovery/swiss-us-*-query.json; fullXML under xml/ch-us-1996-amended-2022-de/.

v3 clean source sections: top-level searchable supplements have exact source offsets/hashes. Government navigation/footer and implementing-order explanatory notes remain in capture but are not treaty/legal supplement units.

Source authority, text completeness and currentness still require human review.

Retained metadata & integrity record

Editions and protocols remain separate. A language choice is not a claim of equivalent or legally aligned text.