Details of the amending protocol to the Luxembourg - Switzerland Income and Capital Tax Treaty (1993), signed on 11 July 2012, have become available. The treaty was concluded in the French language. Article 1 of the protocol, inter alia, provides that: -   for the application of the exchange of information provision the term "foreseeable relevant" will be interpreted as broad as possible; -   fishing operations are not a allowed and no information will be exchanged if the relevance for the tax affairs of a particular taxpayer is questionable; -   the conditions for providing administrative assistance and the...