Protocol to the Tax Treaty between Norway and Switzerland Signed

On 4 September 2015, officials from Norway and Switzerland signed a protocol to the 1987 income and capital tax treaty between the two countries. The protocol is the third to amend the treaty and includes the following main changes:

• Amends the competent authority in Article 3 (General Definitions);
• Adds an arbitration clause to Article 25 (Mutual Agreement Procedure); and
• Replaces Article 26 (Exchange of Information)

The protocol will enter into force once the ratification instruments are …