Officials from Ireland and Sweden signed an amending protocol to the 1986 tax treaty between the two countries on 3 June 2026. The protocol is the second to amend the treaty and includes the following changes:
- The preamble is replaced in line with OECD BEPS standards;
- Specific limitation on benefits provisions in Articles 11 (Dividends), 12 (Interest), and 13 (Capital Gains) are removed;
- Article 27 ( Mutual Agreement Procedure) is amended, including revised wording to provide that a case may…