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Update - Amending Protocol to Tax Treaty between France and Sweden Signed — Orbitax Tax News & Alerts

On 22 May 2023, officials from France and Sweden signed an amending protocol to the 1990 income and capital tax treaty between the two countries. The protocol 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 and will apply from 1 January of the year following its entry into force.

Note, it was previously reported that France and Finland signed an amending protocol on 22 May, which has been corrected.