Switzerland Approves Pending Tax Treaties with Kosovo and Pakistan and Protocol to Tax Treaty with Latvia

On 26 February 2018, the upper house of the Swiss parliament approved the ratification of the following tax instruments:

• The income tax treaty with Kosovo, which was signed on 26 May 2017 and is the first of its kind between the two countries ({News-2017-07-17/T/4-previous coverage});
• The income tax treaty with Pakistan, which was signed on 21 March 2017 and will replace the 2005 tax treaty between the two countries ({News-2017-03-23/T/2-previous coverage}); and
• The amending protocol to the …