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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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Brexit – Where are we headed?

After last weeks stranded meeting in Brussels, it is even more important for companies to prepare themselves for a variety of scenarios ...

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Changed VAT regulations for electronic services

The Government has proposed simplified rules for smaller companies with cross-border operations in electronic services applying to sales to ...

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Sweden’s Chemical Tax – What is happening?

The Council for Advance Tax Rulings has announced two advance rulings regarding taxation of electronic products packaged together with ...

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Automated tax function – some tips along the way

All companies and organizations are facing major challenges in pace with the ever accelerating technological development we are currently ...

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Who is the ultimate consumer of electricity in a data center?

The Swedish Tax Agency has published a guide line as to the entity to be seen to comprise the consumer of electricity used in a data ...

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Improved business climate for foreign investors in China

Do you operate business or make investments in China, or have intentions in entering the Chinese market? This article will provide a brief ...

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Current tax rates worldwide

In Worldwide Tax Summaries – Corporate Taxes 2018/19 (WWTS) you can obtain detailed information on current income tax rates, as well as on ...

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Introduction of the new term ”economic employer” in Sweden is delayed

An increased tax liability for employees of foreign companies working temporarily in Sweden and the requirement that such foreign companies ...

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New penalty provisions for breach of public records regulations

On 1 July new penalty provisions for the breach of public records regulations came into effect in Sweden. Breach of public records ...

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