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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 attitudes ...

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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 ...

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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 ...

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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 ...

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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 ...

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Swedish interest deduction case referred to the ECJ for preliminary ruling

The Supreme Administrative Court (SAC) recently decided to refer a case to the European court of Justice (ECJ) for a preliminary ruling. ...

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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 ...

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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. ...

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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 ...

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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 ...

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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 ...

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