The tax treaty entered into force on 20 December 2015: in addition, Sweden has concluded bilateral or multilateral social security agreements with the countries listed below. Competent authorities shall exchange information (i.e. information available to them under their respective tax laws) necessary for the implementation of the provisions of this Agreement. All information thus exchanged shall be treated in secret and may not be disclosed to persons other than those responsible for the fixing and collection of the fees which are the subject of this Agreement. The competent authority of either zone may not exchange information in the above-mentioned case which would disclose to the authority of the other region any commercial, commercial, industrial or professional secrets or commercial procedures. == 112.-The attached Convention on the Prevention of Double Taxation of Income between the Government of India and the Royal Government of Sweden has been ratified and the instruments of ratification exchanged in accordance with Article XX of the said Convention have been ratified: the special regimes for frontier workers are included in the following double taxation conventions: in addition to the above-mentioned conventions, Sweden has concluded agreements on the exchange of information in tax cases and partial tax treaties. Since 1 April 2017, the date of entry into force of the Tax Information Agreement (TIEA) with the United Arab Emirates, Sweden has concluded information exchange agreements with all tax jurisdictions around the world. It should also be noted that, with effect from 1 January 2017, amendments to the EU Directive on administrative cooperation in the field of taxation have been transposed into Swedish law. .