Switzerland – Norway Amending Protocol Signed
On 4 September 2015, Switzerland and Norway signed an Amending Protocol to their existing Income and Capital Tax Treaty.
The amending protocol will come into force after the two countries exchange ratification instruments. The provisions of the amending protocol will have effect from 1 January of the calendar year next following that in which the agreement enters into force.
Amongst other changes put forward by the Amending protocol, the Exchange of Information article is replaced by a new one.