Sweden: Agreements in force
|Title||CONVENTION BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE KINGDOM OF SWEDEN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS|
|Signed||26 March 2015|
|Statutory Instrument number||2015 No. 1891|
|Entered into force||20 December 2015|
|Has effect from||In the United Kingdom: * In respect of taxes withheld at source, for amounts paid or credited on or after 1st January 2016; * In respect of income tax and capital gains tax, for any year of assessment beginning on or after 6th April 2016; * In respect of corporation tax, for any financial year beginning on or after 1st April 2016. In the Kingdom of Sweden: * In respect of taxes withheld at source, for amounts paid or credited on or after 1st January 2016; * In respect of other taxes on income, for taxes chargeable for any tax year beginning on or after 1st January 2016.|
A previous agreement (SI 1984 No. 366) applied until the dates from which the above agreement had effect.
The text of the treaty currently in force, and the previous agreement can be found via the following link: https://www.gov.uk/government/publications/sweden-tax-treaties