Protocol Amending Tax Treaty with Sweden was S ... - KPMG Japan
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Protocol Amending Tax Treaty with Sweden was Signed

Protocol Amending Tax Treaty with Sweden was Signed

On 5 December 2013, the governments of Japan and Sweden signed the Protocol amending the current tax treaty between the two countries.


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The main amendments are as follows:

  • Expansion of the scope of exemption of taxes withheld at source on investment income (dividends, interest and royalties)
  • Introduction of provisions for preventing tax avoidance (Limitation on Benefits provision and Main Purpose Test provision, etc.)
  • Introduction of the arbitration proceeding in the mutual agreement procedure
  • Expansion of the scope of assistance in the collection of taxes


KPMG Tax e-Tax News No.64

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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