Swiss President Micheline Calmy-Rey has criticised the United States' demands on Switzerland over suspected US tax evaders.
Calmy-Rey told a meeting of Swiss diplomats in Lucerne on Monday that the procedures demanded by Washington were either "too tedious, or legally impermissible, or politically unjustifiable".
US authorities are investigating several Swiss banks for allegedly helping Americans hide money from the Internal Revenue System.
Calmy-Rey said an existing tax treaty and other procedures were sufficient. She added Switzerland did not accept US attempts to tell the country which legal procedures it should use to transfer data.
Switzerland recently concluded a new treaty against tax evasion with Germany and is reportedly close to finalising a deal with Britain.
swissinfo.ch and agencies