Protocol to the Tax Treaty between Norway and Switzerland has Entered into Force

On 22 December 2016, the Swiss Federal Council announced the entry into force of the protocol to the 1987 income and capital tax treaty with Norway on 6 December 2016. The protocol, signed 4 September 2015, is the third to amend the treaty. The main changes include:

• 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 provisions regarding Arti…