Sweden published Law No. 2021:1074 on 23 November 2021, which provides for the ratification of the pending protocol to the 2015 income and capital tax treaty with the UK. The protocol, signed 23 February 2021, is the first to amend the treaty and provides for the implementation of the minimum BEPS standards and certain other changes. The protocol will enter into force 30 days after the ratification instruments are exchanged. It will apply in Sweden from 1 January of the year following its entry into force. It will apply in the UK in respect of withholding taxes from 1 January...