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".