Protocol to Tax Treaty between Norway and Switzerland Signed

Officials from Norway and Switzerland signed an amending protocol to the 1987 tax treaty between the two countries on 20 June 2019. According to a release from the Swiss State Secretariat for International Finance, the protocol implements the minimum (BEPS) standards for double taxation agreements, including a main purpose test. The protocol is the fourth to amend the treaty and will enter into force after the ratification instruments are exchanged. Additional details of the protocol will be…