The protocol of 29 June 2006 to the Spain-Switzerland income and capital tax treaty of 26 April 1966 will enter into force on, and, subject to certain exceptions, will apply from, 1 June 2007. Notification of the exchange of the instruments of ratification on 1 March 2007 was given in the Spanish Official Gazette of 27 March 2007. The changes to the 1966 tax treaty are sum…