The 2013 protocol to the 1983 income tax treaty between Japan and Sweden will enter into force on 12 October 2014. The protocol is the second to amend the treaty and generally applies from 1 January 2015. The protocol includes several amendments including to the articles on taxes covered, general definitions, residence, income from immovable property, business profits, dividends, interest, royalties, capital gains, income from employment, artists and athletes, elimination of double taxation, nondiscrimination, mutual agreement procedure, exchange of information, and assistance in tax collection. The article on independent personal services is deleted, and new articles on limitation on benefits,...