On 31 October 2023, Serbia published in the Official Gazette the law for the ratification of the pending protocol to the 2005 tax treaty with Switzerland. The protocol, signed 19 September 2023, is the first to amend the treaty, which was signed when Serbia and Montenegro still formed a single state, and only applies in relation to Serbia and Switzerland. In relation to Montenegro and Switzerland, the original treaty applies and is not amended by the protocol. The protocol will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its...