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

According to a release from the Swiss State Secretariat for International Finance, the amending protocol to the 2000 income and capital tax treaty between North Macedonia and Switzerland entered into force on 22 October 2026. The protocol, signed 19 May 2021, is the first to amend the treaty and includes the following changes:

• The preamble is replaced in line with OECD BEPS standards;
• The definitions of the terms "Contracting State" and "other Contracting State" are updated in respect of bo…