Switzerland and the United Kingdom signed an amending protocol to the 1977 income tax treaty between the two countries on 30 November 2017. The protocol: Amends the Preamble to include language developed as part of the BEPS Project; Deletes subparagraph (l) of paragraph 1 of Article 3 (General definitions), which states the term "international traffic" means any transport by a ship or aircraft operated by an enterprise which has its place of effective management in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; Replaces paragraph 2 of Article 9...