Latest articles
Tax on finance sector – doesn’t apply just to banks!
The Committee’s work to produce a proposal for a tax on the finance sector is reaching its end and the Committee is to present its results ...
Web seminar: Building a business case for change
This web seminar is a continuation of PwC’s report series, Tax Function of the Future. On Thursday, 6 October, our specialists within Tax ...
PwC summarises the tax proposals in the autumn budget bill for 2017
The autumn budget for 2017, which was presented to the Swedish Parliament on September 20, includes a number of Government proposals ...
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Access the current tax rates of more than 150 countries
Worldwide Tax Summaries – Corporate Taxes 2016/17 (WWTS) provides you with detailed information regarding current tax rates and how taxes ...
PwC monitors tax issues in the autumn budget bill for 2017 – a summary of known proposals
Tuesday, 20 September, Finance Minister, Magdalena Andersson will present the Government’s autumn budget bill to Parliament. Below, we ...
Stockholm – City of Opportunity
Stockholm maintains its very high ranking in a global comparison of thirty cities and their attractiveness in terms of a variety of ...
Increased usage of form W-8BEN-E in conjunction with business with US clients
As we have previously written about, an increasing number of companies are requested to fill in form W-8BEN-E in conjunction with receiving ...
The Swedish Government withdraws its proposal regarding “Health Exchange”
In the forthcoming autumn budget bill, the Government will withdraw its much-criticised proposal that employers should pay a larger portion ...
Discussion about taxes continues after Almedalen
If the UK initiates its race to reduce corporate taxes, discussions regarding Brexit will be more difficult. This was taken up by Swedish ...
EU Commission approves tonnage tax scheme
The decision took some time but has now been taken – the EU Commission has given its approval to the Swedish tonnage tax scheme and the ...
Companies’ total tax contribution – How can this be evidenced?
The global tax environment is experiencing major changes and the debate on corporate tax levels is a repeating theme in the media. By ...
The Incentive Committee – a number of interesting consultation responses
We have previously reported on the Incentive Committee’s proposal for changed regulations as regards the taxation of incentive programs. ...
Tax matters wishes you a nice summer
The summer is here and we can look back on an intense and comprehensive six month within the tax area. The debate around taxes and morals ...
Almedalen sum-up: The tax system is challenged by tomorrow's entrepreneurs
PwC's tax seminars caught the eye in Visby. The week was, however, thin in terms of tax news in politics. Certain comments and suggestions ...
Increased possibility for VAT liable rental of collectively used areas
The Supreme Administrative Court (SAC) has determined that a property owner’s renting out of collectively used areas, in the context of ...
Generation change in family-owned company comprised to be tax avoidance
A shareholders striving to achieve the same tax effect as his partner in a sale of family-owned company to an immediate family member, with ...
New real estate term in VAT area – adjusted law proposal to the Council on Legislation
On the first of January 2017, and as we have reported upon previously, a new real estate term in the VAT area will be introduced. After ...
Entrepreneurs Day at Almedalen
At Almedalen we invited people to join in a discussion on social entrepreneurship and philanthropy with a panel of well-known experts ...
Entrepreneurship, sharing economy and tax – all hot topics at Almedalen
Does Sweden’s tax system need to be reformed in order to stimulate and create the premises so that innovative and dynamic growth companies ...
Menu of the day 4 July – debate on taxation at Almedalen
Taxation was high on the agenda at Almedalen today. In the comments below, I have summarised the highlights of a few of the seminars I had ...
Interest on withholding tax levied in conflict with EU law
The Supreme Administrative Court has determined that interest is to be charged on repaid withholding tax when the levied tax is in conflict ...
Brexit – What does it imply for the trade of goods?
The majority of the voters chose to exit the EU in the referendum and the UK has decided to leave the EU. Brexit is a fact. This ...
Social entrepreneurship and philanthropy
As advisors, we see a clear trend amongst entrepreneurs in terms of their interest in social entrepreneurship and philanthropy. By social ...
Tax reform supporting entrepreneurship
Voices are increasingly being raised in favour of a new, major tax reform in Sweden. What do the entrepreneurs want to see in such a ...
Management of limited partnerships incurs obligation of VAT reporting
The Supreme Administrative Court has found that compensation received by a part owner for management of his or her limited partnership is ...
Continued right to deduction of exchange rate losses on intra-group receivables
The Supreme Administrative Court determined, in a decision announced in February 2016, that exchange rate losses on intra-group receivables ...
Value-added tax reporting
Global companies operate in environments incorporating increasingly complicated tax regulations and transparency requirements. This places ...
Acceptance of changed guidelines for transfer pricing
On 23 May, the OECD Council approved the changes to the guidelines for multinational companies and tax administrations stipulated in the ...
Government proposal for a Swedish tonnage tax system
On 23 May 2016, the Government presented a proposal to the Swedish Parliament for the introduction of a Swedish tonnage tax system. The ...
Waste incineration tax and a review of the charge on nitrogen oxide emissions
The Government has decided to investigate the need to introduce tax on waste incineration and to undertake a review of the charge on ...