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Switzerland Approves Pending Tax Treaties with Kosovo and Pakistan and Protocol to Tax Treaty with Latvia

01 March 2018

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Treaty Development

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Switzerland-Kosovo-Pakistan-Latvia

On 26 February 2018, the upper house of the Swiss parliament approved the ratification of the following tax instruments: The income tax treaty with Kosovo, which was signed on 26 May 2017 and is the first of its kind between the two countries ({News-2017-07-17/T/4-previous coverage}); The income tax treaty with Pakistan, which was signed on 21 March 2017 and will replace the 2005 tax treaty between the two countries ({News-2017-03-23/T/2-previous coverage}); and The amending protocol to the 2002 income and capital tax treaty with Latvia, which was signed on 2 November 2016 and is the first to amend the treaty...