The amending protocol to the 1996 income and capital tax treaty between Slovenia and Switzerland entered into force on 16 October 2024. The protocol, signed 30 May 2023, is the second to amend the treaty and includes the following changes: The title and preamble are replaced in line with OECD BEPS Standards; Article 23 (Elimination of Double Taxation) is amended with the addition of the provision that the exemption provided in Article 23(2)(a) shall not apply to income derived or capital owned by a resident of Switzerland where Slovenia applies the provisions of the treaty to exempt such income or...