On 31 December 2015, the new income and capital tax treaty between Sweden the United Kingdom entered into force. The treaty, signed 26 March 2015, replaces the 1983 income and capital tax treaty between the two countries. Taxes Covered The treaty covers Swedish national income tax, withholding tax on dividends, income tax on non-residents, income tax on non-resident artistes and athletes, and municipal income tax. It covers UK income tax, corporation tax and capital gains tax. Residence If a company is considered resident in both Contracting States, the competent authorities will determine the company's residence for the purpose of the...