The amending protocol to the 2002 income and capital tax treaty between Iran and Switzerland entered into force on 20 February 2023. The protocol, signed 3 June 2019, 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 amended in respect of the meaning of competent authority for Switzerlan…