US Senate approves four treaty protocols

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July 2019


The US Senate this week approved by more than a 2/3 majority vote four pending protocols to the US tax treaties with Spain, Switzerland, Japan, and Luxembourg, without any reservations. 

This approval advances the protocols toward eventual entry into force, with the next US steps being signature by the President of the relevant instruments of ratification; for the protocols with Switzerland and Japan, exchanging those instruments with the other Contracting State; and, for the protocols with Spain and Luxembourg, notification through diplomatic channels that the internal procedures for entry into force have been complied with, and then entry into force. The step completed this week brings resolution to a lengthy delay in the process of entry into force for these four protocols, which were agreed upon in 2009 and 2013.

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Jonathan Swerling

Jonathan Swerling

US Tax Marketing Leader, PwC US

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