Sweden published Law No. 2023:698 on 28 November 2023, which provides for the ratification of the pending protocol to the 1990 income and capital tax treaty with France. The protocol, signed 22 May 2023, is the first to amend the treaty and includes changes to bring it in line with OECD BEPS standards, including amendments to the preamble and Article 25 (Mutual Agreement Procedure), as well as…