On 19 June 2019, officials from Sweden and Switzerland signed an amending protocol to the 1965 tax treaty between the two countries. The protocol 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 competent authority of either Contracting State (currently, may only present to the competent authority of the State of which the person is a resident), and to provide that a case must be submitted within three years (currently, no time limit provided); and A new Article...