Tax Matters

Tax matters Sweden's tax blog

Tax matters Sweden's tax blog

CbCR – New activated relationships for Sweden as of 8th of December

By Rohit Sidhwani och Gustav Weidenstolpe, Dec 15, 2017 11:01:35 AM

PwC-skatteradgivning-Meeting-solid_0002_burgundy.pngSweden now has 53 activated bilateral relationships for the automatic exchange of CbCR. Consequently, there is only a few countries left to which Sweden is missing an activated relationship with. One of these countries are China. However, China does not require local filing of the CbCR.

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Area of interest: Corporate taxation

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Calculation of tax surcharges – an overview of the regulations

By Sophie Ekberg, Dec 11, 2017 9:52:03 AM

PwC-skatteradgivning-Percent-3-solid_0005_orange.pngOn 30 November, the Committee examining the method for calculating tax surcharges presented its report (SOU 2017:94) to the Swedish government. The purpose of this work has been to simplify the calculation of tax surcharges and strengthen their preventive effect, and also to ensure that the legitability and equitability of the administrative sanctions system in place is enhanced.

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Area of interest: Corporate taxation, Individual taxation

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CbCR - Do Swedish MNEs need to think about "Secondary" filing?

By Rohit Sidhwani och Gustav Weidenstolpe, Dec 8, 2017 11:42:53 AM

PwC-skatteradgivning-Clipboard-solid_0005_orange.pngMany Swedish MNEs are now getting ready to file their Country-by-Country report in Sweden by the end of the year, however, are they compliant in other countries?

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Area of interest: Corporate taxation

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Proposal for exit tax on certain capital assets when moving abroad

By Gina Hedin, Dec 1, 2017 8:41:06 AM

Proposal for exit tax on certain capital assets when moving abroadThe Swedish Tax Agency recently presented a proposal to the Ministry of Finance on an exit tax on individuals moving abroad implying that such individuals would be required to report unrealised net gains on capital assets in conjunction with moving from Sweden.

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Area of interest: Individual taxation

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Proposal to require personnel registers in a number of types of operations

By Alice Moon, Nov 28, 2017 4:07:59 PM

Proposal to require personnel registers in a number of types of operationsOn 16 November 2017, the Swedish Government presented a proposal to introduce the requirement of personnel registers in a number of types of operations. The proposal sent to the Council on Legislation includes a proposal for the extension of the current system regarding personnel registers to also apply to vehicle services operations, food stuffs and tobacco wholesalers and to massage and beauty parlors. The purpose of the proposal is to reduce tax evasion and tax avoidance.

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Area of interest: Corporate taxation

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Paying Taxes 2018 – global comparison of 190 tax systems

By Kim Jokinen och Tove Palm, Nov 27, 2017 5:04:31 PM

Paying_Taxes_2018.jpgPaying Taxes 2018 is a unique annual report produced as a cooperative effort between PwC and the World Bank Group. The report investigates and compares tax systems in 190 countries. It ranks the countries in terms of tax pressure and how simple it is to comply with the tax systems in place. In this manner, the report is expected to contribute to interesting debates between governments, companies and tax authorities around the world.

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Area of interest: Corporate taxation

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Country-by-Country Reporting – Converting Excel to XML

By Niklas Elofsson och Rohit Sidhwani, Nov 23, 2017 9:38:10 AM

PwC-skatteradgivning-regulations-and-standards.pngIt is almost time to file the Country-by-Country report in a format called XML schema. Many multinational enterprises (MNEs) are now probably ready with their report but are uncertain on how to file the CbC report.

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Area of interest: Corporate taxation

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Change in tax agreement between Sweden and China regarding certain transportation services

By Ulrika Lundh Eriksson, Nov 13, 2017 1:03:49 PM

PwC-skatteradgivning-Pen+Paper-solid_0002_burgundy.pngThe Swedish Government has presented a proposal for a change in the existing tax treaty between Sweden and China. The change implies that the contracting states mutually refrain from levying both direct and indirect tax on income in a contracting state by a company in the other contracting state from operation of ships or aircraft in international traffic.

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Area of interest: Corporate taxation

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Swedish tax regulations in conflict with EU law

By Gina Hedin, Oct 30, 2017 10:57:14 AM

PwC-skatteradgivning-Pen+Paper-solid_0001_maroon.pngIn a recent decision, the Supreme Administrative Court (HFD) determined that a Swedish private person receiving dividends from a non-listed Cyprus company is to be taxed by 25 percent – and not 30 percent- as the Swedish regulations are seen to be in conflict with EU law.

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Area of interest: Individual taxation

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Brazil – a promising market for international business beyond its challenges

By Rúbia Monteiro, Oct 26, 2017 10:45:13 AM

Brazil – a promising market for international business beyond its challengesBrazil has long been considered one of the most promising markets for international business expansion, but also a very challenging one. The complexity of the Brazilian tax system causes recurring concern to foreign investors.

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Area of interest: Corporate taxation

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