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Corporate taxation
Pillar II - draft bill submitted to the Legal Council
OECD and G20 have been working on a project within the Inclusive Framework regarding a global minimum tax (Pillar II) for a number of ...
Update of OECD Guidelines for Responsible Business Conduct
The OECD Guidelines for Multinational Enterprises on Responsible Business Conduct are a set of recommendations directed at multinational ...
Will Transfer Pricing Rules be harmonized in Europe?
Over the last couple of years, compliance with Transfer Pricing rules has become increasingly more complex. This issue has been pointed out ...
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Transfer pricing documentation - important for tax surcharge decisions
The Administrative Court of Appeal’s (“kammarrätten”) judgment contradicts the Swedish Tax Agency’s guidance on the significance of a ...
New Transfer Pricing rules in Brazil: One step closer to OECD
In early 2022, the Organization for Economic Cooperation and Development (“OECD”) Council provided a Roadmap that set out the terms, ...
New CbCR requirements for groups with an establishment in Romania
In 2021, the EU Directive on Public Country-by-Country Reporting (“CbcR”) obligation came into force, by making it mandatory for certain ...
Latest news – Danish Transfer Pricing Documentation Rules
In 2021, the Danish Tax Agency "Skattestyrelsen" announced a stricter approach to the country’s transfer pricing documentation, introducing ...
The Taxonomy Regulation sets requirements for the management of tax risks
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 ...
New rules on cross-border demergers and conversions within the EU
According to European case law, companies are entitled to tax neutral cross-border mergers, demergers and conversions within the EEA, in ...
Foreign equivalences to Swedish mutual funds and special funds
The Tax Agency partly updates their standpoint regarding foreign equivalences to Swedish mutual funds and special funds. The Tax Agency ...
New Swedish rules regarding withholding tax on dividends to foreign investors
On the 7 June the Swedish Ministry of Finance (MoF) issued for consultation, a draft referral to the Council of Legislation (in swedish: ...
Disagreement on whether Swedish interest deduction rules are compatible with EU law
Unlike the European Commission, the Swedish government is of the view that the interest deduction limitation rules on related party debt, ...
Swedish tax withholding obligations for foregin companies
Non-Swedish companies which have employees or board members resident in Sweden and who performs part of the work time in Sweden will have a ...
Sweden introduces mandatory tax withholding on foreign companies’ invoices for work performed in Sweden
New regulations on tax withholding came into force on January 1, 2021. Swedish companies will be obliged to withhold tax at source on ...
CJEU rules Swedish interest deduction rule incompatible with EU law
The Swedish Supreme Administrative Court (SAC) referred the Lexel case (C-484/19) to the Court of Justice of the European Union (CJEU) in ...
New verdict from the Supreme Administrative Court regarding the interpretation of the interest deduction limitation rules in relation to a fund structure
The investors in a contractual fund have been regarded as lenders to a Swedish portfolio company, thus the rightful recipients of interest ...
The Swedish Tax Agency’s New Approach to Intra-Group Financial Guarantees
The Swedish Tax Agency's two previous positions on financial guarantees are being reconsidered in order to better align with international ...
39 billion in additional support measures for companies
At a press conference on the morning of April 30, the government, together with the Center and the Liberals, presented additional measures ...
Temporary discount for rental costs – this is how it works
The Swedish government has proposed to allocate SEK 5 billion in order to reduce rental costs for companies in sectors hard-hit due to the ...
Support measures at focus in the government's spring budget
On the morning of 15 April, the Swedish government presented its proposal for the spring budget. As expected, the budget contains measures ...
Further support measures in response to the Coronavirus
At a press conference in the afternoon of April 14, the Swedish Government presented additional measures to support Swedish companies. A ...
Temporary deferrals and representative responsibility - what applies?
Companies can now apply to postpone payment of taxes and fees. But what about when companies apply for temporary deferral – can ...
Temporarily reduced employer contributions – this is how it works
Companies in Sweden can now request reduced employer contributions for up to 30 employees. It is one of the government's support measures ...
The Swedish Tax Agency’s special controls in 2020
Personal expenses, undeclared benefits and the cleaning and transport sectors. These are the areas that the Swedish Tax Agency will have ...
New report: Tax measures in response to COVID-19
Governments around the world are introducing tax measures to support companies who are financially affected by covid-19. In an extensive ...
Strengthen your company’s liquidity by revising the preliminary tax payments
The Government has proposed an action package to support companies following the outbreak of covid-19. However, there are also other ...
Possible deferral of payment regarding taxes and fees
In order to mitigate companies' temporary liquidity problems as a result of Covid-19, the Government proposes a possibility of postponement ...
300 billion in the government's covid-19 action package
The Swedish Government has presented a package of measures aimed at mitigating the economic effects of the ongoing spread of covid-19. The ...
Mikael Carlén sums up 2019 and wishes you Happy Holidays!
2019 has been an interesting and exciting year. During the spring, Tax & Legal conducted a survey, “Skattebarometern 2019”, of ...
DAC6 - soon to be law in Sweden!
In previous Tax matters articles in 2019, we have written about the new mandatory disclosure regime resulting from the DAC6 Directive and ...