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The Swedish government proposes new corporate income tax rules

The government wishes to introduce a general EBIT or EBITDA based limitation to deduct net interest expenses in the corporate sector. In ...

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Swedish Vat rules on tax adjustments are rejected by the Administrative Court of Appeal

The Administrative Court of Appeal has determined in a decision that the Swedish VAT rules on tax adjustment as regards real estate ...

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Robotic Process Automation enhances the effectiveness of the tax function

Companies are constantly working to improve and enhance the effectiveness of their operations. In our most recent report, the focus is how ...

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Improved dispute solution within the EU regarding double taxation

The Economic and Financial Affairs Council configuration (Ecofin) has agreed on a proposal for a directive regarding double taxation ...

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The personal responsibility of representatives for tax liabilities can be extensive

There are special rules implying that representatives of a legal entity can be required to pay the entity’s tax liabilities. In practice, a ...

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Deduction of VAT is granted for costs incurred in conjunction with the sale of shares in subsidiaries

The Supreme Administrative Court has determined in a decision that a company can be granted deduction of input VAT on costs arising in ...

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Renting out of VAT-exempt exhibition premises

The Administrative Court of Appeal believes that a property owner who is a sub-supplier to an exhibition arranger does not provide VAT ...

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New 3:12 – Uncertain right to the end!

If the Government includes its proposal for new 3:12 regulations in the autumn budget, will the coalition parties, with the support of the ...

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3:12-Proposal – Replies from the second round of consultation

The consultation replies to the Government’s re-worked proposal for changed 3:12 regulations for closely held companies have now been ...

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How can today’s tax function comprise a strategic asset for your company?

The prize-winning leadership publication, strategy+business, has published an article based on PwC’s thought leadership series, ”Tax ...

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Changed regulations for real estate owners – an analysis

The real estate packaging Committee presented its proposal for changed tax regulations for real estate owners on 30 March. Less than one ...

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Changed rules for real estate owners – this is the Government’s proposal!

On 30 March, the Government’s so-called real estate packaging Committee presented its proposal for changes in the regulations regarding ...

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Implementation of a beneficial ownership register

A new register of beneficial ownership will be introduced as a stage in EU’s work to prevent money laundering and the financing of ...

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MAP Resolution was Considered a Binding Settlement

The Tax Court in Canada has recently appointed a Mutual Agreement Procedure (“MAP”) resolution between two competent authorities, to be a ...

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State aid and transfer pricing – Where are we headed?

In a number of recent decisions on state aid, the European Commission requires EU countries to recover billions of euros from companies ...

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Sale or a gift of real estate?

When real estate is transferred from a private individual to a related party, an assessment is made as to whether the transaction is to be ...

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Brexit and a new tax year in the UK – what will happen in 2017?

Yesterday, the UK’s exit from the EU began and this process is expected to continue for two years. There has been a great deal of ...

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New tax from 1 July – requires measures to be undertaken by everyone purchasing electronic products from abroad

As we have previously reported on in Tax matters, a new law will come into effect on 1 April 2017 regarding levying a tax on chemicals in ...

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Heavy vehicle, truck and trailer traffic will produce a surplus for public finances

An investigation report produced by PwC at the request of the Confederation of Swedish Enterprise evidences that truck transport companies ...

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Establishing business operations in Sweden – What do I need to consider?

Due to the fact that the economic situation in Sweden is very advantageous now, we see an increased interest on behalf of foreign companies ...

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VAT risk for hotels used for refugee housing

In previous position statements, the Swedish Tax Agency has described its view of VAT liability in the context of the renting out of rooms ...

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Arm’s length pricing in the transfer of intangible assets

The Administrative Court of Appeal Jönköping has recently determined in a case that the correction rule is applicable as regards pricing in ...

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The Swedish Tax Agency is making checks in these industries in 2017

Each year, the Tax Agency announces the industries on which they will focus in their work to counter-act errors and cheating. Through the ...

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The Swedish Tax Agency clarifies the notification procedure on country-by-country reporting

According to the Swedish legislation on country-by-country reporting, Swedish entities and foreign permanent establishments in Sweden ...

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Committee’s proposal for a financial sector tax is scrapped

Last week the Swedish Government announced that it will not proceed with the current investigative committee’s proposal for a tax on the ...

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The parliament adopts new legislation on transfer pricing documentation and country-by-country reporting

March 1st, the parliament adopted the government’s proposal on transfer pricing documentation and country-by-country reporting. The ...

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Municipal real estate sales – what’s happening with VAT?

Today, many municipalities are choosing to sell all or parts of their real estate holdings due to political or operational economic ...

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Changes to the US tax system

As Tax matters previously reported upon, Donald Trump launched already during his Presidential campaign a program to significantly reduce ...

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Two foreign pension funds were denied restitution of Swedish withholding tax

The Swedish Supreme Administrative Court has, in two separate judgements, ruled that two foreign pension funds were not entitled to ...

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Reduced energy tax on own produced renewal solar power

The Government plans to exempt solar power from energy tax if the solar power is produced in small plants located where the electricity is ...

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