On 6 March 2019, the upper house of the Swiss parliament approved the ratification of the pending tax treaty with Brazil and the pending protocol to the 1977 tax treaty with the UK.
The treaty with Brazil, signed 3 May 2018 ({News-2018-05-07/T/4-previous coverage}), is the first of its kind between the two countries and will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force.
The protocol to the tax treat…