The pending protocol to the 1993 tax treaty between Russia and Sweden will enter into force on 1 July 2019. The protocol, signed 24 May 2018, is the first to amend the treaty and includes the following main changes: The title of the treaty is amended with the reference to "Income" changed to "Income and Capital"; The preamble is replaced in line with BEPS standards; Article 2 (Taxes Covered) is amended in respect of both countries; Article 9 (Adjustment of Income) is amended with new corresponding adjustment provisions; Article 10 (Dividends) is amended with new withholding tax provisions, including that...