Amending protocol to the Nordic tax treaty enters into force

Ireland's Lower House of Parliament approved the second protocol amending the 1986 income tax treaty with Sweden on 15 July 2026.  Signed on 3 June 2026, the protocol introduces several updates to the treaty.  It replaces the preamble to

The Swedish government has launched a public consultation on the European Commission’s proposed recast of the Council Directive on administrative cooperation in the field of taxation (DAC Recast) on 6 July 2026. This European Commission

The Netherlands has gazetted a Memorandum of Understanding (MoU) with Finland establishing the procedures for applying the arbitration provisions set out in Part VI of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent

The UK and Sweden have agreed a Memorandum of Understanding (MOU) establishing detailed procedures for conducting arbitration under Article 23 of the Convention between the UK of Great Britain and Northern Ireland and the Kingdom of Sweden for the

The UK's HM Revenue & Customs (HMRC) has published a memorandum of understanding (MoU) with Sweden setting out the arbitration procedures under Article 23 of the 2015 UK-Sweden Double Taxation Convention, as amended by the 2021 Protocol. The

The Swedish government has proposed reforms to simplify Value Added Tax (VAT) rules for second-hand goods and food donations, with amendments to the Value Added Tax Act (2023:200) aimed at reducing administrative burdens for businesses while