On 11 June 2025, the French Council of Ministers approved the pending protocol to the 1990 income and capital tax treaty with Sweden. The protocol, signed 22 May 2023, is the first to amend the treaty and includes changes to bring it in line with OECD BEPS standards, including amendments to the preamble and Article 25 (Mutual Agreement Procedure), as well as a new Article 28A (Entitlement to Benefits). The protocol will enter into force 30 days after the ratification instruments are exchanged…