The Swiss Federal Council has announced its adoption on 23 October 2019 of the dispatch on the approval of the pending protocol to the 2002 income and capital tax treaty with Iran. The protocol, signed 3 June 2019 ({News-2019-06-05/T/5-previous coverage}), is the first to amend the treaty and will enter into force once the ratification instruments are exchanged. It will generally apply in Swit…