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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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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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