The Swiss Federal Tax Administration has announced the publication of a mutual agreement signed with Sweden on 22 May 2025 on the implementation of the arbitration procedure pursuant to paragraph 5 of Article 2026 (Mutual Agreement Procedure) of the 1965 tax treaty between the two countries. Paragraph 5 provides that if a person's case cannot be resolved within 4 years, any unresolved issues arising from the case shall be submitted to arbitration if the person so requests. For this purpose,…