Protocol to treaty between Switzerland and Finland – details

Details of the amending protocol to the income and capital tax treaty of 16 December 1991 as amended by the 2006 protocol between Finland and Switzerland, signed on 22 September 2009, have become available. The protocol was concluded in the German, Finnish and English languages, each text having equal authenticity. In the case of divergence, however, the English text prevails.

The protocol was signed mainly in order to get Switzerland to conform to the OECD st…