On 6 December 2018, the Swiss parliament approved the pending income tax treaty with Brazil and the pending protocol to the 1977 tax treaty with the UK. The treaty with Brazil, signed 3 May 2018 ({News-2018-05-07/T/4-previous coverage}), is the first of its kind between the two countries and will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its entry into force. The protocol to the tax treaty with the UK, signed 30 November 2017 ({News-2017-12-18/T/5-previous coverage}), contains various amendments to the treaty including for the adaption of the minimum...