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Corporate taxation
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 ...
International e-sports company ordered to pay undeclared employer’s contributions for Swedish players
In November last year, the Swedish Tax Agency decided to make a discretionary assessment of a well-known international e-sports company’s ...
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Proposed Changes to Tax Dispute Resolution in Europe
The Swedish Parliament recently presented the bill ratifying an EU Directive regarding tax dispute resolution. The new rules proposed ...
New tax on financial services sector announced
The Swedish government announced at a press conference on 31 August that it would present a proposal for a new tax on the financial ...
Summer greetings from Mikael Carlén
This spring, PwC has conducted the annual survey, “Skattebarometern 2019”, on attitudes to taxes and the tax system. The objective is to ...
Server holdings may entail a permanent establishment
A few years ago, the Supreme Administrative Court quashed an advance ruling regarding the question if a foreign company's leasing of ...
New design of Tax matters
Welcome to the new Tax matters! Now, our tax blog has a new design, which will make it easier for you to navigate and read the latest news. ...
Extended hybrid regulations to mitigate tax avoidance
As of the 1 February, the Swedish Ministry of Finance launched a memorandum for consultation regarding the implementation of regulations in ...
A legislative proposal concerning reporting of cross-border arrangements
In a Tax matters article on the 3 April 2018, we reported on the introduction of a reporting obligation regarding cross-border ...
Transparency in the tax area in focus
The global discussion about transparency and tax reporting has expanded in the last couple of years, and a number of regulations have been ...
Mikael Carlén wishes you Happy Holidays!
2018 has been an exiting year, with the election in Sweden and Brexit being subjects of much discussion. As regards tax proposals, there ...
Paying Taxes 2019 – global comparison of 190 tax systems
Paying Taxes 2019 is a unique report produced by PwC and the World Bank Group with the aim of comparing the tax regimes of 190 countries ...
Swedish CFC regulations to be adapted to the EU Anti-Tax Avoidance Directive
The Swedish Government proposes that the Swedish CFC regulations be adapted to the EU Anti-Tax Avoidance Directive. Briefly speaking, this ...
Automated tax function – some tips along the way
All companies and organizations are facing major challenges in pace with the ever accelerating technological development we are currently ...
Improved business climate for foreign investors in China
Do you operate business or make investments in China, or have intentions in entering the Chinese market? This article will provide a brief ...
Current tax rates worldwide
In Worldwide Tax Summaries – Corporate Taxes 2018/19 (WWTS) you can obtain detailed information on current income tax rates, as well as on ...
A tax deduction could be required when an invoice is paid to a foreign company
As regards payment of invoices, after 31 December 2019, to a foreign company for work performed in Sweden, the entity making the payment is ...
Mikael Carlén wishes you a nice summer!
The spring has been eventful, with the Tax Agency’s proposal for a new ”exit tax” and the 2018 election being the two most discussed ...
Proposed new tax regulations for the corporate sector
On May 3rd, the Swedish Government presented its proposed bill for new corporate tax regulations to the Parliament. The proposed bill ...
Comments and tips regarding this year’s income tax return
Companies with the calendar year as their financial year, are to file their income tax return for 2017 on no later than 2 July (1 August ...
Deduction of interest expenses – what does the Government’s proposal mean for the real estate sector?
On March 21, the Government presented a draft referral to the Council on Legislation with a proposal intended to counteract tax planning ...
Swedish Council on Legislation’s presented with a proposal for a tax on safety reserves
On Wednesday, March, the Government presented its proposal for new tax rules for the corporate sector to the Council on Legislation. The ...
New law introducing a tax on air travel from 1 April – are you affected?
On 1 April 2018, a new law on tax on airline travel will come into effect. Will your company be affected? Air travel tax will be paid for ...
Proposed new tax regulations for the corporate sector
Yesterday, the Swedish government presented its proposal for new tax regulations for the corporate sector to the Council on Legislation. As ...
These industries will be subject to a special control by the Swedish Tax Agency in 2018
On February 13, the Swedish Tax Agency announced the industries to come under special focus during 2018. The intention with these extra ...
The Administrative Court of Appeal’s decision regarding the securing of pension benefits through provisions to occupational pension institutions in Great Britain
The Administrative Court of Appeal tested various alternative motivations as regards the right of deduction, amongst other things, whether ...
The US tax reform – How are Swedish companies’ operations in the US affected?
The tax reform in the US, adopted in December 2017, is the largest change in that tax system since 1986. The reform, which came into effect ...
New Transfer Pricing Documentation Requirements in Poland
In January 2017, Poland introduced new transfer pricing documentation requirements affecting a large amount of multinational companies ...
Strategic choices for today’s tax functions
What is required for the corporate tax function to be able to meet the challenges associated with complex tax and business environments? In ...