Sweden has published Law No. 2020:348, which provides for the ratification of the pending protocol to the 1965 tax treaty with Switzerland. The protocol, signed 19 June 2019, is the third to amend the treaty and 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…