"PROTOCOL

The Government of the Russian Federation and the Government of the Kingdom of Sweden have agreed at the signing of the Protocol amending the Convention between the Government of the Russian Federation and the Government of the Kingdom of Sweden for the avoidance of double taxation with respect to taxes on income upon the following provisions which shall form an integral part of the Convention.

1. General

It is understood that any information received under Article 26 (Exchange of information) of the Convention or a certificate of residence shall not require legalisation or apostille for the purposes of application in a Contracting State, including its use in the courts and administrative bodies. This also applies to any other document issued by the competent authority of a Contracting State or its (his) authorised representative.

2. Regarding Article 10 (Dividends) of the Convention

(a) For the purpose of paragraphs 1, 2 and 3, the term "investment fund" means:

(i) in the case of the Russian Federation, an Investment Fund, established under the Federal Law no. 156-FZ of November 29, 2001 "On Investment Funds" as it may be amended from time to time;

(ii) in the case of: Sweden, an investment fund established under the Swedish UCITS Act (SFS 2004:46) or the Alternative Investment Funds Managers Act (SFS 2013:561) as they may be amended from time to time.

(b) It is understood that the term "dividends" includes profits on a liquidation."

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	Protocol Amending the Convention Between the Government of the Russian Federation and the Government of the Kingdom of Sweden...