The amending protocol to the 1965 income and capital tax treaty between Sweden and Switzerland entered into force on 6 December 2020. The protocol, signed 19 June 2019, is the third to amend the treaty and 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 co…