On 19 June 2019, officials from Sweden and Switzerland signed an amending protocol to the 1965 tax treaty between the two countries. The protocol includes the following changes:
- The preamble is replaced in line with BEPS standards;
- Article 26 (Mutual Agreement Procedure) is amended to provide that a person may present a case to the competent authority of either Contracting State (currently, may only present to the competent authority of the State of which the person is a resident), and to pr…