05/2021
Switzerland and Northern Macedonia sign Protocol of Amendment to the Double Taxation Agreement
Natalya Ezzaini
On 19 May 2021, a Protocol of Amendment to the DTA Switzerland - Northern Macedonia was signed, which implements the minimum standards in DTA matters.
In particular, an abuse clause was included in the form of a PPT and the provision on information exchange was updated.
The amendment protocol is available here .
First publication:
www.taxlawblog.ch
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