The Russian government has published Order No. 747-r of 24 April 2018, which authorizes the signing of a draft protocol to the 1993 tax treaty with Sweden. The protocol will be the first to amend the treaty and includes a number of amendments, including in relation to the minimum standards developed for the BEPS MLI. This includes an expansion of the scope of the treaty to covers taxes on capital, and new provisions for the determination of residence, corresponding adjustments, taxation of dividends and capital gains, mutual agreement procedures, exchange of information, limitation of benefits, and others. The protocol will...