On 28 June 2017, the Swiss Federal Council announced its adoption of the dispatch for the approval of the pending protocol to the 2002 income and capital tax treaty with Latvia. The protocol, signed 2 November 2016, includes several BEPS-related provisions, as well as new withholding tax exemptions for dividends, interest, and royalties, and new exchange of information provisions ({News-2016-11-11/T/5-previous coverage}).
The protocol will enter into force once the ratification instruments…