OrbitaxProtocol to the Tax Treaty between Norway and Switzerland has Entered into Force
|Treaty Development|Norway-Switzerland
On 22 December 2016, the Swiss Federal Council announced the entry into force of the protocol to the 1987 income and capital tax treaty with Norway on 6 December 2016. The protocol, signed 4 September 2015, is the third to amend the treaty. The main changes include:
- Amends the competent authority in Article 3 (General Definitions);
- Adds an arbitration clause to Article 25 (Mutual Agreement Pro…
