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Important considerations in administering personnel working abroad

Many companies have personnel working abroad. Regardless of whether this refers to secondment during a longer period of time, to a shorter ...

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Proposal for elimination of deduction of representation costs

The Ministry of Finance has proposed the introduction of the elimination of the right of deduction of representation costs referring to ...

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Shares in a closely held company transferred as a gift can result in changed tax level

The Swedish Supreme Administrative Court (HFD) has determined that it is possible to reduce tax from 57 percent to 25 percent on the basis ...

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Depreciation of goodwill to be considered for transfer pricing purposes

The Administrative Court of Appeal has determined in a new decision that the depreciation of goodwill is to be considered for transfer ...

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New view of VAT liability as regards the letting of sports premises

The Swedish Tax Agency has recently published a written guidance which could result in a major impact on VAT for real estate owners letting ...

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Tax function of the future as an integrated part of the finance function

The integration of the tax function with the finance function can result in a number of advantages for a company’s business operations. ...

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Swedish Tax Agency clarifies its view of VAT on factoring

In a new position statement, the Tax Agency specifies the circumstances in which factoring and invoice discounting comprise VAT liable ...

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Taxation of companies in the new sharing economy

Sharing is currently a big trend. Sharing is deemed to be sustainable, resource-efficient and sound. Using your own resources and assets in ...

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The new 3:12 rules committee are getting towards the finish line. What tax increases for owners of closely held companies can we expect?

The current 3:12 rules committee reviewing the taxation of dividends and capital gains for owners of closely held companies is now in its ...

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Swedish Tax Agency proposes monthly employer’s contributions statements per employee

The Tax Agency has presented a proposal to the government that employers present, from the income year 2018, employer returns on a per ...

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Landfill tax – deduction for construction work

The Council for Advance Tax Rulings has determined that tax on waste used for the construction of partitions in fire cells at landfills is ...

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Capital gains on disposals of foreign companies became taxable

In two decisions the Administrative Court has found that two foreign companies with a limited liability company form are not ”equivalent” ...

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Web seminar: Tax as a critical component in every Finance transformation effort

This web seminar is a continuation of PwC’s report series, Tax Function of the Future. On Thursday, 11 February our specialists within Tax ...

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BEPS may impact Swedish companies with employees working abroad

The changes proposed in BEPS Action 7 could impact the taxation of employees working abroad. It is, therefore, important that the human ...

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New testing as to whether part-owners can provide management services to a limited partnership without incurring VAT liability

The Supreme Administrative Court will, once again, test the issue of whether the compensation a part-owner receives for providing services ...

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The Swedish Tax Agency releases its report on interest expense deduction in the corporate sector

The Tax Agency has stated that interest deductions equivalent to SEK 16 billion have been denied during 2015. Legal processes are expected ...

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Is corporatisation, after all, a trend within associations and clubs?

The question of allowing professional sports associations to corporatise has been rejected on a number of occasions at the annual meetings ...

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Give away a portion of your house or apartment to double the ROT deduction

If you are the sole owner of your home and plan to undertake a major renovation of the premises, it can be appropriate, in certain cases, ...

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The Tax Agency issues a statement on the ongoing question of VAT on printing services

The Tax Agency provides clarification in a new guidance stating that buyers of printed products will not be hit by any VAT costs due to the ...

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BEPS – The Tax Agency’s explanation regarding changes in transfer pricing

The Tax Agency states in their explanation of the proposed changes found in the BEPS action plan, Actions 8-10 regarding OECD’s transfer ...

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Tax year 2015 shows the the way for 2016

If 2015 was a relatively calm tax year, then 2016 could see a real explosion of new developments. New corporate taxation regulations and a ...

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Most popular Tax matters posts during 2015

The 3:12-taxation of non-listed companies and their shareholders, how you can rent out your tenant owner apartment tax free, the ...

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Customers have the right to re-claim printing VAT from their printers

The Supreme Court has now made a decision on the outstanding issue as regards so-called printing VAT; that is, that printing customers have ...

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The Swedish tax blog now in English

We have listened to you who read our blog and have spoken with our clients both within and outside Sweden, and we now taking a major step ...

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Former Finance Minister, Erik Åsbrink: Introduce a flat tax model

I have previously written a blog post about the Central Bank’s Jubilee Fund’s and Skatteadademin’s (The Swedish Tax Academy’s) tax seminar ...

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Tax exemption for biofuels

The EU Commission has approved of an extension of the Swedish tax exemption on biofuels. The decision applies to biogas used as fuel up to ...

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Magnus Johnsson wishes you Happy Holidays!

Once again, an eventful tax year to sum up! This year, I am writing this in English as from the year-end we will launch Tax matters in ...

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Finance Minister wants to review the tax system

Magdalena Andersson wants to have a review made of the tax system. She has never, previously, been well-defined in her argumentation. The ...

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Tax and Technology: An unusual partnership

In all likelihood, multi-national enterprises (MNE’s) are going to face a number of challenges in the area of transfer pricing reporting ...

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Future tax functions require data analysis

The tax function is one of the largest consumers of data within a given organisation. The constantly increasing volumes of data which are ...

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