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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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© 2020 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. © 2020 KPMG Tax Corporation, a tax corporation incorporated under the Japanese CPTA Law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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