A protocol to the 1987 tax treaty between Norway and Switzerland was signed on 20 June 2019. The protocol is the fourth to amend the treaty and includes the following changes:
- The preamble is updated in line with BEPS standards
- Article 9 (Associated enterprises) is amended with the addition of provisions for corresponding adjustments in cases where a Contracting State has included in the profits of an enterprise of that State the profits that would have accrued to that enterprise if the cond…