On 24 August 2013, the amending protocol, signed on 27 July 2011, to the Spain - Switzerland Income and Capital Tax Treaty (1966), as amended by the 2006 protocol, will enter into force. The protocol generally applies from:
| - | 1 January 2010 for other taxes with respect to Article 25 bis; | |
| - | 23 August 2013 for withholding taxes, mutual agreement procedures (new paragraph 5 of Article 25 of th… |