On 20 September 2019, the Swiss Federal Council adopted the dispatches for the approval of the pending protocols to the 1966 tax treaty with Ireland and the 1980 income tax treaty with South Korea.
The protocol to the tax treaty with Ireland was signed on 13 June 2019 ({News-2019-06-17/T/4-previous coverage}) and will enter into force once the ratification instruments are exchanged. The protocol will generally apply from 1 January of the year following its entry into force, although several …