The Swiss State Secretariat for International Finance has announced the signing of an amending protocol to the 1996 tax treaty with Slovenia on 30 May 2023. --- Switzerland and Slovenia sign protocol of amendment to double taxation agreement On 30 May 2023 in Ljubljana, Switzerland and Slovenia signed a protocol of amendment to the agreement 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 main purpose of an arrangement or...