On 4 September 2015, officials from Albania and Switzerland signed a protocol to the 1999 income and capital tax treaty between the two countries. The protocol is the first to amend the treaty and includes the following main changes: Amends Article 2 (Taxes Covered) in regard to Albanian taxes; Amends the definition of Switzerland and its competent authority in Article 3 (General Definitions) and definition of resident in Article 4 (Resident); Adds a withholding tax exemption for interest paid to a pension scheme or government in Article 11 (Interest); Adds an arbitration clause to Article 25 (Mutual Agreement Procedure); Adds...