On 19 March 2022, Iranian President Ebrahim Raisi signed the law for the ratification of the 2002 income and capital tax treaty with Switzerland. The protocol, signed 3 June 2019, is the first to amend the treaty and includes updates to bring the treaty in line with BEPS standards, among other changes. It will enter into force once the ratification instruments are exchanged and will generally apply in Switzerland from 1 January of the year following its entry into force and in Iran from 21 Ma…