Russia Approves Pending Protocol to Tax Treaty with Sweden

On 22 December 2018, the Russian government approved the pending protocol to the 1993 tax treaty with Sweden. The protocol, signed 24 May 2018 ({News-2018-05-30/T/5-previous coverage}), is the first to amend the treaty and will enter into force 30 days after the ratification instruments are exchanged and apply from 1 January of the year following its entry into force.