Sweden's Ministry of Finance has announced the signing of an amending protocol to the 2002 income tax treaty with Portugal on 16 May 2019. Changes made by the protocol include: The update of the preamble in line with BEPS Standards; The amendment of Article 2 (Taxes Covered) with respect to Portuguese taxes, which includes individual income tax, corporate income tax, the additional tax on corporate income; The amendment of Article 3 (General Definitions) with respect to the competent authority for Portugal; The replacement of Article 5 (Permanent Establishment) in line with BEPS standards; The replacement of the reference to EU...