The pending protocol to the 1993 tax treaty between Russia and Sweden will enter into force on 1 July 2019. The protocol, signed 24 May 2018, is the first to amend the treaty and includes the following main changes:

• The title of the treaty is amended with the reference to "Income" changed to "Income and Capital";
• The preamble is replaced in line with BEPS standards;
• Article 2 (Taxes Covered) i…