On 26 August 2016, the Norwegian government approved for ratification the pending protocol to the 1987 income and capital tax treaty with Switzerland and the tax information exchange agreement with the United Arab Emirates. The protocol, signed 4 September 2015, is the third to amend the Norway-Swiss treaty. It amends Article 3 (General Definitions) regarding the competent authority, amends Article 25 (Mutual Agreement Procedure) to add arbitration provisions, and replaces Article 26 (Exchange of Information) to bring it in line with the OECD standard for information exchange. The protocol will enter into force once the ratification instruments are exchanged, and...