The amending protocol to the 2011 tax treaty between Switzerland and the United Arab Emirates entered into force on 5 May 2025. The protocol, signed 5 November 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 Switzerland;
- Article 7 (Business Profits) is amended with the addition of a new paragraph 7 pro…