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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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. ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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The real estate industry and interest deductions

The real estate industry is in focus in the context of the Government’s current tax initiatives. The most recent proposal from the ...

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A US tax reform on the way

There are a number of signals pointing towards a forthcoming reform of the tax code in the US and that this might materialize already at ...

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Tax compliance for Swedish companies in India

Over the years, the potential tax compliances in India has been one of the key area of deliberation for many foreign companies while ...

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Valuable information regarding income tax rates in more than 150 countries

In Worldwide Tax Summaries – Corporate Taxes 2017/18 (WWTS) you can obtain detailed information on current income tax rates, as well as on ...

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A new Government proposal will make it easier to transfer your pension

Many people feel that controlling their pension savings after a couple of years of work is a real challenge as their pension benefits are ...

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Special tax rules for financial leasing

As previously reported upon in Tax matters of 22 June 2017, the Swedish Government has distributed for consultation an extensive memorandum ...

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Mikael Carlén wishes you a nice summer!

During the spring, a large number of tax proposals were presented and discussed. The 3:12 Committee’s proposal was presented in March and ...

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The Government proceeds with changed rules for taxation of employee stock options

In an article in Dagens industri, June 29, Mikael Damberg and Per Bolund presented the Government’s views as regards its proposal for new ...

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Almedalen 2017 – a brief summary

Now, Almedalen week is over for this year, and amongst the topics discussed was the real estate packaging proposal and how it will impact ...

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Tax Professional of the future

One often hears the statement that a company’s most important asset is its personnel. After the strong technological progress we have ...

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Board fees to be taxed as income from services – but this does not apply to Board assignments established prior to 20 June 2017

We have previously written about a decision by the Supreme Administrative Court (HFD) from 20 June 2017 in which it was determined that ...

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How could Swedish companies be affected by Brexit and an American tax reform?

Brexit has been initiated and in the US there is a discussion about a major tax reform. What will be the effects of these developments for ...

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Final (?) proposal for new 3:12 rules

On 8 June, the Government presented its consultation report to the Council of Legislation regarding the proposal for new 3:12 rules. This ...

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Sweden signs multilateral convention to implement tax treaty measures

On 7 June, Sweden signed, together with 67 other countries, a multilateral convention to implement tax treaty related measures within the ...

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Board fees will be taxed as income from services

The Supreme Administrative Court (HFD) has determined in favour of the Council for Advance Tax Ruling’s advance ruling implying that Board ...

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