Switzerland and Liechtenstein signed a protocol amending their agreement for the avoidance of double taxation with respect to taxes on income and capital (DTA). 

This protocol implements the minimum standards for double taxation agreements resulting from the BEPS project.       

It contains an anti-abuse clause which refers to the main purpose of an arrangement or transaction and thus ensures that the DTA is not abused. It also supplements the provision on the mutual agreement procedure in accordance with the minimum standard.

The amendment has t...