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Corporate taxation
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 ...
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Om du inte får fram något formulär via knappen ovan, klicka här!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 ...
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 ...
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 ...