Latest articles
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 ...
Webcast: Country-by-Country reporting: Ready to Execute?
OECDs final report on Action plan 13 – Transfer Pricing documentation and Country-by-Country reporting on Base Erosion and Profit Shifting ...
Expert tax and artist tax within professional sporting clubs
The number of foreign players in the Swedish Hockey League and Hockeyallsvenskan (second highest league in the ice hockey system) is ...
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Salary payments and other important year-end issues for owners of close companies
Christmas is around the corner and now in December there is a final chance for active partowners of close companies to pay salaries ...
Ten years of declining tax rates for Swedish companies
During the last ten years, the total tax pressure on companies in Sweden has been decreasing steadily to 49 percent (down from 54 percent ...
Requirement of a personnel register in the construction industry to also apply to property owners
Beginning at year-end, new regulations will apply stipulating that personnel registers are to be kept to identify all personnel working at ...
Tax audits within transfer pricing – beginning with the end in mind
We see a growing scrutinity and increasing sophistication of tax authories and a growth in audit activity. Preparing the company on an ...
Clearer rules regarding place of employment
In a new written statement, the Swedish Tax Agency clarifies where employees with exchangeable work places are to be considered having ...
Guide for global transfer pricing regulations
In our most recent issue of International Transfer Pricing 2015/16 you find a user-friendly reference guide describing the transfer pricing ...
How is the tax function impacted by increased transparency requirements?
In pace with increased requirements for transparency, companies need to increasingly consider how to handle tax issues in their ...
Inquiry into energy tax on electricity
The government investigative committee has now submitted its final report in which it presents a series of proposals for changes to the ...
International tax trends affecting entrepreneur-led companies
Tougher tax competition and opportunities to pay less tax on investments and profits from research and development are some of the trends ...
No expansion of RUT tax relief in government’s supplementary budget
The Swedish government’s amending budget for 2016 that was presented on Thursday contains no tax hikes. The SEK 11billion increase in ...
Let out your house tax-free
The housing shortage in Sweden is a hotly debated topic in Swedish media and among Swedish politicians, not least with regard to finding ...
Liberal Party’s tax proposal would increase VAT
In an opinion piece in Swedish daily, Dagens Nyheter on 9 November, the Swedish Liberal Party proposes a sweeping tax reform. In the ...
Changed practice as regards VAT liability on short-term property lets
Sweden’s Supreme Administrative Court has upheld a preliminary ruling broadening the scope of VAT liability as regards short-term letting ...
Swedish taxation of employee stock options and shares schemes earned abroad is in conflict with EU law
In two advance rulings, the Supreme Administrative Court has established that the taxation of EU citizens for benefits in the form of ...
Generational succession on the same tax terms as an external sale
The Revenue Law Commission has established that indirectly owned shares in a dormant company containing capital due to sale of the family ...