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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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Mikael Carlén wishes you Happy Holidays!

2018 has been an exiting year, with the election in Sweden and Brexit being subjects of much discussion. As regards tax proposals, there ...

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Brexit and social security – what is happening?

Do you work with employees travelling between Sweden and the UK? If so, you are probably aware that the EU regulation (Regulation 883/2004) ...

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Paying Taxes 2019 – global comparison of 190 tax systems

Paying Taxes 2019 is a unique report produced by PwC and the World Bank Group with the aim of comparing the tax regimes of 190 countries ...

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New position – contracting of medical care personnel will be liable to VAT

As previously reported in Tax matters, the Supreme Administrative Court has announced a judgment (HFD 2018 ref. 41) implying that VAT is to ...

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Important change as regards VAT on the contracting of medical care personnel

The Supreme Administrative Court (HFD) has determined that a staffing agency’s contracting out of medical care personnel is liable to VAT. ...

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Swedish CFC regulations to be adapted to the EU Anti-Tax Avoidance Directive

The Swedish Government proposes that the Swedish CFC regulations be adapted to the EU Anti-Tax Avoidance Directive. Briefly speaking, this ...

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