Article II of the Protocol modifies Article 2 (Taxes Covered) of the Convention
U.S. Income Tax Treaty — Technical Explanation for Protocol - 2005 · 2026-10-03 edition · updated 2026-10-04 · United States
by replacing subparagraph b) of paragraph 1, which identifies the Swedish taxes to which the Convention applies. Subparagraph b) of paragraph 1 applies to the following Swedish taxes: (1) the national income tax, (2) the withholding tax on dividends, (3) the income tax on non-residents, (4) the income tax on non-resident artistes and athletes, (5) the national capital tax (for purposes of paragraph 3 of Article 2), (6) the excise tax on insurance premiums paid to foreign insurers, and (7) the municipal income tax.
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