<img height="1" width="1" style="display:none" src="https://www.facebook.com/tr?id=959086704153666&amp;ev=PageView&amp;noscript=1">

Latest articles

Read the article

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 ...

Read the article
Read the article

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 ...

Read the article
Read the article

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 ...

Read the article
Read the article

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 ...

Read the article
Read the article

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 ...

Read the article
Read the article

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 ...

Read the article
Read the article

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 ...

Read the article
Read the article

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 ...

Read the article
Read the article

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 ...

Read the article
Read the article

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 ...

Read the article
Read the article

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 ...

Read the article
Read the article

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 ...

Read the article
Read the article

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 ...

Read the article
Read the article

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 ...

Read the article
Read the article

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 ...

Read the article
Read the article

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 ...

Read the article
Read the article

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 ...

Read the article
Read the article

New Rules for Transfer Pricing Transparency in China – Challenges and Changes

The new Chinese Transfer Pricing legislation goes beyond OECD’s Based Erosion and Profit Shifting (BEPS) Action 13 in terms of transfer ...

Read the article
Read the article

Sustainability as a tax focus

PwC has previously written about sustainability being 2017’s tax issue. Recently, the think tank, SNS, Studieförbundet Näringsliv och ...

Read the article
Read the article

The Council on Legislation’s exposure draft implies enhanced consumer protection as regards financial advisory services

On 19 January, the Government presented an exposure draft to the Council on Legislation with a proposal for new regulations for the ...

Read the article
Read the article

Regularly recurring visits could constitute a permanent stay in Sweden

According to a very recent advance ruling, regularly recurring visits to Sweden, totalling 111 nights during a twelve month period, are ...

Read the article
Read the article

Effective processes are increasingly important for corporate tax functions

Global companies operate environments with increasingly complicated tax rules and transparency requirements. This places increased demands ...

Read the article
Read the article

How will your company’s VAT treatment be impacted by the new definition of real estate?

As we have reported on previously in Tax matters, the meaning of the term ”real estate” changed, in terms of VAT liability, at the end of ...

Read the article
Read the article

Invoicing Board fees via one’s own limited liability company doesn’t always work tax-wise

According to an advance ruling from the Council for Advanced Tax Rulings, Board fees are to be taxed as income from employment. Only in ...

Read the article
Read the article

Tax on waste – the term ”waste treatment plant”

The Supreme Administrative Court has decided that only waste which is transferred to a physically and cadastrially separated landfill area ...

Read the article
Read the article

Taxation of consulting services provided to a previous employer via one’s own company

Last autumn the Council for Advance Tax Rulings issued an advance ruling stating that a part owner in a consulting company who changes his ...

Read the article
Read the article

Create the correct expectations regarding your share-based incentive program

Do you have employees who have received shares and, then, have been disappointed in the fact that they need to pay tax on the benefit? From ...

Read the article
Read the article

New VAT on prize money

The EU Court has determined that prize money received in horse racing competitions is not to be included in the taxation base for VAT. ...

Read the article
Read the article

Deductions for hospitality expenses - now the clarification has arrived!

As we have previously written about in Tax matters, the rules concerning deductibility for hospitality are changing at the turn of the ...

Read the article
Read the article

VAT exemption for organisations and companies with limited current sales

As previously reported upon, the Government has proposed the introduction of a threshold amount as regards the liability of VAT ...

Read the article
Share