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Corporate taxation
Most popular Tax matters posts during 2017
During 2017, a large number of tax proposals were presented and discussed in Sweden. The 3:12 committee’s report, the real estate packaging ...
Mikael Carlén wishes you Happy Holidays!
2017 started with a major degree of uncertainty as a number of tax proposals had been presented which, taken together, would have implied ...
Intra-group financing – aspects to consider?
Multinational groups have been facing challenges when the transfer pricing of intra-group treasury operations and financing services have ...
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CbCR – New activated relationships for Sweden as of 8th of December
Sweden now has 53 activated bilateral relationships for the automatic exchange of CbCR. Consequently, there is only a few countries left to ...
Calculation of tax surcharges – an overview of the regulations
On 30 November, the Committee examining the method for calculating tax surcharges presented its report (SOU 2017:94) to the Swedish ...
CbCR - Do Swedish MNEs need to think about "Secondary" filing?
Many Swedish MNEs are now getting ready to file their Country-by-Country report in Sweden by the end of the year, however, are they ...
Proposal to require personnel registers in a number of types of operations
On 16 November 2017, the Swedish Government presented a proposal to introduce the requirement of personnel registers in a number of types ...
Paying Taxes 2018 – global comparison of 190 tax systems
Paying Taxes 2018 is a unique annual report produced as a cooperative effort between PwC and the World Bank Group. The report investigates ...
Country-by-Country Reporting – Converting Excel to XML
It is almost time to file the Country-by-Country report in a format called XML schema. Many multinational enterprises (MNEs) are now ...
Change in tax agreement between Sweden and China regarding certain transportation services
The Swedish Government has presented a proposal for a change in the existing tax treaty between Sweden and China. The change implies that ...
Brazil – a promising market for international business beyond its challenges
Brazil has long been considered one of the most promising markets for international business expansion, but also a very challenging one. ...
Changes of China’s investment climate for foreign companies
The world is changing in different aspects and areas, China and China's role in the world is changing as well. For Swedish and Western ...
Defining Success – What KPI’s are driving the tax function today?
The role of the Tax function in operations has become broader and more complex. The question asked by many corporate managers is – What ...
The Importance of being ‘Brexit’ Ready
The fourth round of negotiations between the EU and the UK concluded on 28 September 2017. The UK has in the last two months released ...
Proposal that preliminary tax at source be included on all invoices for services provided where there is no “F-tax card“
In June, the Swedish Tax Agency presented a memorandum with a proposal for the introduction of the term “economic employer” into Swedish ...
Tax proposals in the autumn budget for 2018 – a summary
Last week, the Government presented its autumn budget to the Swedish Parliament. Below is a summary of the most important proposals within ...
The real estate industry and interest deductions
The real estate industry is in focus in the context of the Government’s current tax initiatives. The most recent proposal from the ...
A US tax reform on the way
There are a number of signals pointing towards a forthcoming reform of the tax code in the US and that this might materialize already at ...
Tax compliance for Swedish companies in India
Over the years, the potential tax compliances in India has been one of the key area of deliberation for many foreign companies while ...
Valuable information regarding income tax rates in more than 150 countries
In Worldwide Tax Summaries – Corporate Taxes 2017/18 (WWTS) you can obtain detailed information on current income tax rates, as well as on ...
Special tax rules for financial leasing
As previously reported upon in Tax matters of 22 June 2017, the Swedish Government has distributed for consultation an extensive memorandum ...
Mikael Carlén wishes you a nice summer!
During the spring, a large number of tax proposals were presented and discussed. The 3:12 Committee’s proposal was presented in March and ...
The Government proceeds with changed rules for taxation of employee stock options
In an article in Dagens industri, June 29, Mikael Damberg and Per Bolund presented the Government’s views as regards its proposal for new ...
Almedalen 2017 – a brief summary
Now, Almedalen week is over for this year, and amongst the topics discussed was the real estate packaging proposal and how it will impact ...
Tax Professional of the future
One often hears the statement that a company’s most important asset is its personnel. After the strong technological progress we have ...
How could Swedish companies be affected by Brexit and an American tax reform?
Brexit has been initiated and in the US there is a discussion about a major tax reform. What will be the effects of these developments for ...
Sweden signs multilateral convention to implement tax treaty measures
On 7 June, Sweden signed, together with 67 other countries, a multilateral convention to implement tax treaty related measures within the ...
The Swedish government proposes new corporate income tax rules
The government wishes to introduce a general EBIT or EBITDA based limitation to deduct net interest expenses in the corporate sector. In ...
Robotic Process Automation enhances the effectiveness of the tax function
Companies are constantly working to improve and enhance the effectiveness of their operations. In our most recent report, the focus is how ...
Improved dispute solution within the EU regarding double taxation
The Economic and Financial Affairs Council configuration (Ecofin) has agreed on a proposal for a directive regarding double taxation ...