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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 ...
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 ...
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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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...
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 ...