Amending Protocol to Tax Treaty between Switzerland and Serbia has Entered into Force

The amending protocol to the 2005 tax treaty between Switzerland and Serbia entered into force on 27 July 2025. The protocol, signed 19 September 2023, is the first to amend the treaty and includes the following changes:
- The preamble is replaced in line with BEPS standards;
- Article 3 (General Definitions) is updated with respect to the definition of the term "competent authority" for Switzerla…