Tax Matters

Tax matters Sweden's tax blog

Tax matters Sweden's tax blog

Deduction of VAT is granted for costs incurred in conjunction with the sale of shares in subsidiaries

By Sara Lörenskog och Anna Franzén, May 23, 2017 11:00:09 AM

Deduction of VATThe Supreme Administrative Court has determined in a decision that a company can be granted deduction of input VAT on costs arising in conjunction with the sale of shares in subsidiaries. These costs have previously been considered as non-deductible in terms of VAT. The circumstances in the case were special, but the decision, still, opens up a certain possibility for companies to claim deduction of input VAT on costs in conjunction with the sale of shares in subsidiaries.

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Area of interest: Value Added Taxes, customs and excise duties

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Renting out of VAT-exempt exhibition premises

By Lena Josefsson, May 19, 2017 11:10:44 AM

Renting out of VAT-exempt exhibition premisesThe Administrative Court of Appeal believes that a property owner who is a sub-supplier to an exhibition arranger does not provide VAT liable exhibition services but, rather provides VAT exempt renting out of premises, and the Court denied the exhibition arranger deduction of input VAT.

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Area of interest: Value Added Taxes, customs and excise duties

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New 3:12 – Uncertain right to the end!

By Hans Peter Larsson, May 15, 2017 11:58:23 AM

PwC-skatteradgivning-Group-outline_0005_orange.pngIf the Government includes its proposal for new 3:12 regulations in the autumn budget, will the coalition parties, with the support of the Sweden Democrats, stop the proposal? This was the question addressed by the hearing organised by the Swedish Federation of Business Owners with economic-political representatives from the opposition parties (former coalition government).

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Area of interest: Entrepreneur and SME Taxes

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3:12-Proposal – Replies from the second round of consultation

By Fredrik Richter och Maria Wettersten, May 3, 2017 4:26:32 PM

PwC-skatteradgivning-Pen+Paper-solid_0001_maroon.pngThe consultation replies to the Government’s re-worked proposal for changed 3:12 regulations for closely held companies have now been received by the Ministry of Finance after the second round of consultation.

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Area of interest: Entrepreneur and SME Taxes

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How can today’s tax function comprise a strategic asset for your company?

By Kim Jokinen och Tove Palm, Apr 25, 2017 4:34:41 PM

PwC-skatteradgivning-Meeting-solid_0002_burgundy.pngThe prize-winning leadership publication, strategy+business, has published an article based on PwC’s thought leadership series, ”Tax Function of the Future”.

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Area of interest: Corporate taxation

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Changed regulations for real estate owners – an analysis

By Peter Lindstrand, Apr 19, 2017 3:19:45 PM

PwC-skatteradgivning-Pen+Paper-solid_0001_maroon.pngThe real estate packaging Committee presented its proposal for changed tax regulations for real estate owners on 30 March. Less than one week later the Government announced that a further consequence analysis was required. It was also stated that the proposal will not be included in the forthcoming autumn budget. However, the Committee’s entire proposal has now been sent out for consultation with the final date for replies being 14 August 2017. Following is an analysis of the proposal.

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Area of interest: Corporate taxation

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Changed rules for real estate owners – this is the Government’s proposal!

By Katarina Menzel, Apr 13, 2017 10:05:40 AM

PwC-skatteradgivning-Meeting-solid_0002_burgundy.pngOn 30 March, the Government’s so-called real estate packaging Committee presented its proposal for changes in the regulations regarding taxation of real estate owners. These changes are proposed to come into effect on 1 July 2018, and the proposal will imply that a packaged real estate transaction is comparable with the situation in which real estate is sold directly, that is, not packaged – this refers both to capital gains tax and stamp duty.

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Area of interest: Corporate taxation

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Implementation of a beneficial ownership register

By Peter Hellqvist och Malin Börestam, Apr 7, 2017 11:18:22 AM

PwC-skatteradgivning-Group-outline_0005_orange.pngA new register of beneficial ownership will be introduced as a stage in EU’s work to prevent money laundering and the financing of terrorism. Legal entities will now be required to register details regarding natural persons having control of a given company.

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Area of interest: Entrepreneur and SME Taxes

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MAP Resolution was Considered a Binding Settlement

By Pär Magnus Wiséen och Emiliha Ferrão, Apr 6, 2017 9:37:24 AM

PwC-skatteradgivning-board-governance.pngThe Tax Court in Canada has recently appointed a Mutual Agreement Procedure (“MAP”) resolution between two competent authorities, to be a binding settlement prevailing later decisions from a national tax authority on the same issue.

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Area of interest: Corporate taxation

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State aid and transfer pricing – Where are we headed?

By Jörgen Haglund och Pieter Deré, Apr 5, 2017 2:31:05 PM

PwC-skatteradgivning-Capitol-solid_0001_maroon.pngIn a number of recent decisions on state aid, the European Commission requires EU countries to recover billions of euros from companies deemed to have unlawfully benefited from tax benefits. These decisions have a major impact on the companies as the member states are now obliged to recover tax benefits granted over a 10 year period and these benefits will incur compound interest. In addition, these developments have a broader impact for all companies active in the European market who are seeking to obtain upfront legal clarity or to establish a solid tax position and transfer pricing model.

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Area of interest: Corporate taxation, Seminars and courses

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