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Proposed Changes to Tax Dispute Resolution in Europe

The Swedish Parliament recently presented the bill ratifying an EU Directive regarding tax dispute resolution. The new rules proposed ...

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Government plans to introduce the concept of “economic employer” on 1 January 2021

In previous articles, we have described the proposal to introduce the concept of “economic employer” to the taxation of non-resident ...

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New tax on financial services sector announced

The Swedish government announced at a press conference on 31 August that it would present a proposal for a new tax on the financial ...

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Summer greetings from Mikael Carlén

This spring, PwC has conducted the annual survey, “Skattebarometern 2019”, on attitudes to taxes and the tax system. The objective is to ...

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Swedish interest deduction case referred to the ECJ for preliminary ruling

The Supreme Administrative Court (SAC) recently decided to refer a case to the European court of Justice (ECJ) for a preliminary ruling. ...

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End to tax-free pensions in Portugal

Swedish pensioners who have moved to Portugal have, under certain circumstances, not been liable to pay tax for their Swedish occupational ...

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Server holdings may entail a permanent establishment

A few years ago, the Supreme Administrative Court quashed an advance ruling regarding the question if a foreign company's leasing of ...

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New design of Tax matters

Welcome to the new Tax matters! Now, our tax blog has a new design, which will make it easier for you to navigate and read the latest news. ...

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Extended hybrid regulations to mitigate tax avoidance

As of the 1 February, the Swedish Ministry of Finance launched a memorandum for consultation regarding the implementation of regulations in ...

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A legislative proposal concerning reporting of cross-border arrangements

In a Tax matters article on the 3 April 2018, we reported on the introduction of a reporting obligation regarding cross-border ...

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Extended scope for tax deferral treatment in China

We have previously written an article with an overview of the different proposals for the purpose of improving the business climate for ...

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Transparency in the tax area in focus

The global discussion about transparency and tax reporting has expanded in the last couple of years, and a number of regulations have been ...

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