The Swiss State Secretariat for International Finance has announced the signing of an amending protocol to the 2005 tax treaty with Serbia on 19 September 2023. --- Switzerland and Serbia sign protocol of amendment to double taxation agreement On 19 September 2023 in Belgrade, Switzerland and Serbia signed a protocol of amendment to the agreement between Switzerland and Serbia and Montenegro for the avoidance of double taxation with respect to taxes on income and capital (DTA). The protocol implements the minimum standards for double taxation agreements. In particular, the protocol of amendment contains an abuse clause which refers to the...