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 Switzerland, which is the Head of the Federal Department of Finance or his authorized representative; Article 7 (Business profits) is amended with the addition of the provision that "A Contracting State shall make no adjustment to...