Officials from Norway and Switzerland signed an amending protocol to the 1987 tax treaty between the two countries on 20 June 2019. According to a release from the Swiss State Secretariat for International Finance, the protocol implements the minimum (BEPS) standards for double taxation agreements, including a main purpose test. The protocol is the fourth to amend the treaty and will enter into force after the ratification instruments are exchanged. Additional details of the protocol will be…