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Swiss National Council Approves Pending Protocols to Tax Treaties with Cyprus, Malta, and Liechtenstein — Orbitax Tax News & Alerts

On 31 May 2021, the Swiss National Council (lower house of parliament) approved the ratification of the pending protocols to the tax treaties with Cyprus, Malta, and Liechtenstein.

The pending protocol to the 2014 tax treaty with Cyprus, signed 20 July 2020, is the first to amend the treaty and includes changes to bring the treaty in line with BEPS standards. The protocol will ent...