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The US tax reform – How are Swedish companies’ operations in the US affected?
The tax reform in the US, adopted in December 2017, is the largest change in that tax system since 1986. The reform, which came into effect ...
New Transfer Pricing Documentation Requirements in Poland
In January 2017, Poland introduced new transfer pricing documentation requirements affecting a large amount of multinational companies ...
Strategic choices for today’s tax functions
What is required for the corporate tax function to be able to meet the challenges associated with complex tax and business environments? In ...
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New VAT provisions as regards vouchers
Currently, the EU VAT Directive lacks provisions as regards how vouchers (for example gift coupons, gift cards and other value ...
Older liens must be renewed prior to the end of 2018
Contractual liens which were registered before 1 July 1968 must be renewed with Lantmäteriet (national survey office) prior to the end of ...
Most popular Tax matters posts during 2017
During 2017, a large number of tax proposals were presented and discussed in Sweden. The 3:12 committee’s report, the real estate packaging ...
The Swedish Tax Agency’s view of deduction of VAT in conjunction with the sale of subsidiaries
The Tax Agency has presented a position paper describing their view of the right of deduction of VAT on costs incurred on the sale of ...
Mikael Carlén wishes you Happy Holidays!
2017 started with a major degree of uncertainty as a number of tax proposals had been presented which, taken together, would have implied ...
Intra-group financing – aspects to consider?
Multinational groups have been facing challenges when the transfer pricing of intra-group treasury operations and financing services have ...
Paid congestion tax and infrastructure charges will comprise a taxable benefit
Congestion tax and infrastructure fees incurred in private journeys undertaken with company cars, and which are paid by the employer, will ...
Change in the law and new practice regarding work permits
The Swedish Parliament has determined that the Swedish Migration Board can refrain from revoking a residence and work permit if the ...
CbCR – New activated relationships for Sweden as of 8th of December
Sweden now has 53 activated bilateral relationships for the automatic exchange of CbCR. Consequently, there is only a few countries left to ...
Calculation of tax surcharges – an overview of the regulations
On 30 November, the Committee examining the method for calculating tax surcharges presented its report (SOU 2017:94) to the Swedish ...
CbCR - Do Swedish MNEs need to think about "Secondary" filing?
Many Swedish MNEs are now getting ready to file their Country-by-Country report in Sweden by the end of the year, however, are they ...
Proposal for exit tax on certain capital assets when moving abroad
The Swedish Tax Agency recently presented a proposal to the Ministry of Finance on an exit tax on individuals moving abroad implying that ...
Proposal to require personnel registers in a number of types of operations
On 16 November 2017, the Swedish Government presented a proposal to introduce the requirement of personnel registers in a number of types ...
Paying Taxes 2018 – global comparison of 190 tax systems
Paying Taxes 2018 is a unique annual report produced as a cooperative effort between PwC and the World Bank Group. The report investigates ...
Country-by-Country Reporting – Converting Excel to XML
It is almost time to file the Country-by-Country report in a format called XML schema. Many multinational enterprises (MNEs) are now ...
Change in tax agreement between Sweden and China regarding certain transportation services
The Swedish Government has presented a proposal for a change in the existing tax treaty between Sweden and China. The change implies that ...
Swedish tax regulations in conflict with EU law
In a recent decision, the Supreme Administrative Court (HFD) determined that a Swedish private person receiving dividends from a non-listed ...
Brazil – a promising market for international business beyond its challenges
Brazil has long been considered one of the most promising markets for international business expansion, but also a very challenging one. ...
Marginal part-time work as employee in another country does not impact a self-employed person’s affiliation to his or her social security benefit scheme
The EU Court has determined that marginal part-time work activities executed in the form of employment in another country by a ...
EU Commission proposes extensive VAT reform
The EU Commission has presented a proposal for the biggest VAT reform in a quarter of a century. The purpose of the reform is to improve ...
Changes of China’s investment climate for foreign companies
The world is changing in different aspects and areas, China and China's role in the world is changing as well. For Swedish and Western ...
Board fees are to be taxed as income from services – new transition period, according to the Swedish Tax Agency
We have previously reported on a decision by the Supreme Administrative Court (HFD), dated 20 June 2017, in which it was determined that ...
Defining Success – What KPI’s are driving the tax function today?
The role of the Tax function in operations has become broader and more complex. The question asked by many corporate managers is – What ...
The Importance of being ‘Brexit’ Ready
The fourth round of negotiations between the EU and the UK concluded on 28 September 2017. The UK has in the last two months released ...
Proposal that preliminary tax at source be included on all invoices for services provided where there is no “F-tax card“
In June, the Swedish Tax Agency presented a memorandum with a proposal for the introduction of the term “economic employer” into Swedish ...
Proposal requiring employees from abroad to personally visit the Swedish Tax Agency on the basis of certain conditions
In June, the Tax Agency presented a memorandum with a proposal to introduce the term “economic employer” into Swedish tax legislation. The ...
Tax proposals in the autumn budget for 2018 – a summary
Last week, the Government presented its autumn budget to the Swedish Parliament. Below is a summary of the most important proposals within ...