The Swiss State Secretariat for International Finance has announced the entry into force of the amending protocol to the 2010 income and capital tax treaty with Tajikistan on 2 November 2023. The protocol, signed 4 July 2022, is the first to amend the treaty and includes the following changes:
- The preamble is replaced in line with BEPS standards;
- Article 3 (General Definitions) is updated with respect to the definition of the term "competent authority" for both contracting states;
- Article 7…