SUMMARY

According to the information provided the test may be summarized as follows :

The information included in the present tool is intended as general guidance and is not represented to be comprehensive or advisory in nature. Please contact your professional tax adviser for detailed information regarding the topic contained herein

RESIDENT PERSON

The person receiving the income is a Swiss resident partnership

ACTIVE TRADE OR BUSINESS TEST

The person is engaged in the active conduct of a trade or business in CH

The income derived by this person from USA is not derived in connection with the business activities carried on in CH

The income derived from USA is incidental to the trade or business in Switzerland

TRIANGULAR CASES

The Swiss resident partnership does not derive income from USA which is attributable to a permanent establishment in a third jurisdiction

Under these circumstances treaty protection is granted