The first protocol to amend the 2002 income tax treaty between Latvia and Switzerland was signed on 2 November 2016. The main amendments made by the protocol include:
The protocol will enter into force once the ratification instruments are exchanged, and will generally apply from 1 January of the year following its entry into force. However, the changes to Article 25 (Mutual Agreement Procedure) will apply from the date of the protocol's entry into force, with the three-year period for arbitration beginning from that date for pending cases.
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