On 12 June 2019, officials from the Netherlands and Switzerland signed an amending protocol to the 2010 tax treaty between the two countries. The main changes include: The title and preamble are replaced in line with BEPS standards; Article 3 (General Definitions) is amended with respect to the competent authority for Switzerland and the addition of a definition for the term "pension fund"; Article 10 (Dividends) is amended, with the removal of the exemption for withholding tax where, as far as Switzerland is concerned, the beneficial owner of the dividends is a social security scheme; Article 18 (Pensions, Annuities, and...