Swedish Tax Treaties

Signed but not ratified treaties exist with the following countries: Austria, Argentina, Egypt, Ukraine, Venezuela and Malta. The treaties will become effective at a date not yet determined with the exception as regards the treaties with Egypt and Malta which will be effective as from January 1, 1997

The tax sparing provisions in the treaty with Brazil expired at the end of 1995. However, it has been proposed to prolong those rules for two years starting January 1, 1996.

Initialled treaties exist with Canada, Kasakstan and Macedonia.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.