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Article 28 confirms that any fiscal privileges to which

U.S. Income Tax Treaty — Sweden Technical Explanation – 1994 · 2026-10-03 edition · updated 2026-10-04 · United States

diplomatic agents or consular officials are entitled under general provisions of international law or under special agreements will apply notwithstanding any provisions to the contrary in the Convention. This provision also applies to residents of both Contracting States, provided that they are not citizens of the other State and, if the United States is the other State, are not green card holders (see paragraph 5(b) of Article 1 (Personal scope)).

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▸Contents — U.S. Income Tax Treaty — Sweden Technical Explanation – 1994

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