In recent times, the Swedish government has initiated comprehensive reviews of the tax rules surrounding corporate donations to non-profit organizatio [...]
On 19 January 2026, the Swedish Government received a report on income tax incentives for research and development (R&D). The report outlines two [...]
The UK has marked a new era of transfer pricing (TP) compliance, introducing regulations and guidance that not only align with the OECD Transfer Prici [...]
Although more Swedish listed companies are improving their tax transparency, this year's review shows that the differences between companies are signi [...]
The Swedish Parliament has now adopted the government’s proposal to change the rules regarding approval and revocation of F-tax. The new rules were pr [...]
The Court of Justice of the European Union (“CJEU") delivered a judgment on September 4, 2025, in the case of Arcomet Towercranes (C-726/23), concerni [...]
The Swedish government has published a bill which proposes new rules that will make it easier to charter in and charter out vessels on bareboat charte [...]
About a year ago, a proposal was submitted for changed (and hopefully improved) interest deduction rules for companies in Sweden. Following the usual [...]
Transfer pricing regulations govern the pricing of transactions between related parties, ensuring that such dealings reflect terms that would be agree [...]
The right to deduct interest expenses on internal loans is, and has long been, the subject of both the legislature and the courts. The issue has given [...]
Transfer pricing is the practice of pricing dealings between related parties with reference to comparable dealings between unrelated parties on the op [...]
The Swedish Supreme Administrative Court in November 2024 ruled on a case concerning the elimination of double taxation under the Nordic tax treaty. T [...]
For large multinational companies with a calendar-based fiscal year and a turnover exceeding 8 billion Swedish kronor over the past two years, 2025 wi [...]
_650-1.png?width=400&name=PwC_Geom_Illus_RGB_19%20(2)_650-1.png)
On January 28, 2025, a proposal for new legislation on how owners in private equity firms should be taxed for income derived from carried interest, wa [...]
Amount B was first introduced in October 2020 but it wasn’t until December 2022 that a discussion draft was released for a public consultation. Since [...]
Recently, a lot of attention has been given to the Pillar 2 administrative guideline published in June 2024 as the completion of the domestic law on t [...]
On May 30, 2024, the Swedish government sent a draft proposal to the legislative counsel, on the supervision of emittents of green and other environme [...]
_650.png?width=400&name=_teammote-1463557059%20(1)_650.png)
It has probably not escaped anyone that interest rates have increased significantly in recent years. This means a need to rethink the management of th [...]
In 2017, the Swedish Parliament adopted the government's legislative proposal regarding documentation for submitting country-by-country reporting to t [...]
In recent years, Brazil has emerged as a crucial partner in the efforts of the Organisation for Economic Co-operation and Development (OECD). Despite [...]
In 2021, the EU Directive on Public Country-by-Country Reporting (“CbcR”) obligation came into force, by making it mandatory for certain companies to [...]
OECD and G20 have been working on a project within the Inclusive Framework regarding a global minimum tax (Pillar II) for a number of years. In Decemb [...]
_650.png?width=400&name=PwC_Geom_Illus_RGB_16%20(1)_650.png)
The OECD Guidelines for Multinational Enterprises on Responsible Business Conduct are a set of recommendations directed at multinational enterprises, [...]
Over the last couple of years, compliance with Transfer Pricing rules has become increasingly more complex. This issue has been pointed out by the Eur [...]
The Administrative Court of Appeal’s (“kammarrätten”) judgment contradicts the Swedish Tax Agency’s guidance on the significance of a company’s transf [...]
In early 2022, the Organization for Economic Cooperation and Development (“OECD”) Council provided a Roadmap that set out the terms, conditions and pr [...]
In 2021, the Danish Tax Agency "Skattestyrelsen" announced a stricter approach to the country’s transfer pricing documentation, introducing mandatory [...]
In previous articles on Tax matters, we have touched on, among other things, the increased focus on transparency in the tax area as well as the need a [...]
According to European case law, companies are entitled to tax neutral cross-border mergers, demergers and conversions within the EEA, in order to prot [...]
The Tax Agency partly updates their standpoint regarding foreign equivalences to Swedish mutual funds and special funds. The Tax Agency deems that in [...]