Austria's Ministry of Finance has announced the signing of an agreement with Sweden regarding the implementation of agreements concluded on the basis of Article 22 (Mutual Agreement Procedure) of the 1959 tax treaty between the two countries. The agreement is effective from 6 October 2020 and provides that agreements concluded on the basis of Article 22 shall be implemented regardless of the deadlines set out in the domestic laws of the Contracting States, including in respect of mutual agreement procedures that have not yet concluded on 6 October.