United States v. UBS AG,

Amended Protocol Between the U.S. and Switzerland (Amending August 2009 Agreement)

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Switzerland and the US Wednesday 31 March both signed an “amending protocol” to their 19 August 2009 agreement whereby the Swiss promised to issue final decisions on some 4,450 UBS bank clients whose account information was requested by US tax authorities. The new protocol has the same legal weight as the double taxation agreement between the two countries, which must be approved by the Swiss parliament.

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Reference Info:Federal, 11th Circuit, Florida | United States


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