The UK has published the Double Taxation Relief (Switzerland) Order 2018 and the Double Taxation Relief and International Tax Enforcement (Uzbekistan) Order 2018, which provide for the ratification of the pending protocols to the 1977 tax treaty with Switzerland and the 1993 tax treaty with Uzbekistan.
The protocol to the treaty with Switzerland was signed on 30 November 2017 and will enter into force once the ratification instruments are exchanged ({News-2017-12-18/T/5-previous coverage})…