Details of the amending protocol to the income and capital tax treaty of 7 September 1987 as amended by the 2005 protocol between Switzerland and Norway, signed on 31 August 2009, have become available. The treaty was concluded in the German, Norwegian and English languages. In the case of divergence, the English text prevails. Compliance with the OECD standard by extending administrative assistance in line with the standard set in Art. 26 of OECD Model Tax Convention was the motivation for the protocol; Information exchange based on Art. 26 can be requested only after the contracting state has exhausted all...