The Netherlands has published the recently signed Competent Authority Agreement with Switzerland on the application of the 2010 Dutch-Swiss income tax treaty with respect to income received by collective investment vehicles (CIVs), including a Netherlands fiscal investment institution (fiscale beleggingsinstelling, FBI), a Swiss contractual fund (fonds commun de placement, FCP), and a Swiss open ended investment fund (société d’investissement à capital variable, SICAV). The agreement was signed by the Netherlands and Switzerland on 21 March and 12 March 2018, respectively, and replaces a prior agreement signed in March 2016. As provided in the agreement, The competent authorities agree that in...