The protocol of amendment to the DTA between Switzerland and Kuwait has entered into force. With a few exceptions, most of the amendments are applicable from January 1, 2025.

On December 11, 2024, the State Secretariat for International Financial Matters (SIF) provided information on the changes to dividend taxation due to the abolition of the application of the most-favored-nation clause in the double taxation agreement between Switzerland and India.

The document is available here .