Announcement 2020-10, page 385.
Internal Revenue Bulletin 2020-33 · 2026-10-03 edition · updated 2026-10-04 · United States
The competent authorities of the United States of America and Switzerland hereby enter into the following arrangement (“the Arrangement”) that references to North American Free Trade Agreement in the Convention between the Swiss Federation and the United States of America for the Avoidance of Double Taxation with Respect to Taxes on Income (the “Convention”) shall be understood as references to the United States-Mexico-Canada Agreement (“USMCA”) upon entry into force of the USMCA. The Arrangement is entered into under paragraph 3 of Article 25 (Mutual Agreement Procedure) of the Convention.
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