The amending protocol to the 2010 tax treaty between the Netherlands and Switzerland entered into force on 30 November 2020. The protocol, signed 12 June 2019, is the first to amend the treaty and includes the following main changes: 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...