The amending protocol to the 1987 income and capital tax treaty between Norway and Switzerland entered into force on 26 October 2020. The protocol, signed 20 June 2019, is the fourth to amend the treaty and includes the following changes:
- The preamble is updated in line with BEPS standards;
- Article 9 (Associated Enterprises) is amended with the addition of provisions for corresponding adjustments in cases where a Contracting State has included in the profits of an enterprise of that State th…