On 31 May 2021, the Swiss National Council (lower house of parliament) approved the ratification of the pending protocols to the tax treaties with Cyprus, Malta, and Liechtenstein. The pending protocol to the 2014 tax treaty with Cyprus, signed 20 July 2020, is the first to amend the treaty and includes changes to bring the treaty in line with BEPS standards. The protocol will enter into force once the ratification instruments are exchanged and will generally apply from 1 January of the year following its entry into force. The pending protocol to the 2015 tax treaty with Liechtenstein, signed 14...