According to a recent update from the Swedish Ministry of Foreign Affairs, the protocol to the 1985 income tax treaty with Jamaica entered into force on 18 October 2013. The protocol, signed 4 December 2012, is the first to amend the treaty. It replaces Article 26 (Exchange of Information) to bring it in line with the OECD standard for information exchange, and replaces Article 28 (Excluded Companies) with a new Article 28 (Limitation of Benefits). The limitation of benefits provisions apply for companies of a Contracting State that derive income primarily from other states from banking, shipping, financing or insurance...