Latest articles
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 ...
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 ...
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 ...
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 ...
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 ...
Have you had to wait a long time for a decision from a governmental authority or agency?
A new administrative law came into effect on 1 July 2018. In this new administrative law, a legal remedy against unacceptably long ...
A tax deduction could be required when an invoice is paid to a foreign company
As regards payment of invoices, after 31 December 2019, to a foreign company for work performed in Sweden, the entity making the payment is ...
EU Commission proposes far-reaching VAT reform – part 2
At the end of 2017, the EU Commission presented a proposal for an extensive VAT reform as regards B2B supplies of goods within the EU. ...
Supplementary proposal regarding taxation of temporary work in Sweden
We have previously published articles regarding the Government’s proposal to introduce the term “economic employer” in Sweden. In May 2018, ...
Mikael Carlén wishes you a nice summer!
The spring has been eventful, with the Tax Agency’s proposal for a new ”exit tax” and the 2018 election being the two most discussed ...
New decision on the outsider rule
According to the so-called 3:12 regulations, a part owner in a closely held company can be taxed on dividends/capital gains both as income ...