Corporate taxation

The Administrative Court of Appeal tested various alternative motivations as regards the right of deduction, amongst other things, whether ...

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 ...

In January 2017, Poland introduced new transfer pricing documentation requirements affecting a large amount of multinational companies ...

What is required for the corporate tax function to be able to meet the challenges associated with complex tax and business environments? In ...

During 2017, a large number of tax proposals were presented and discussed in Sweden. The 3:12 committee’s report, the real estate packaging ...

2017 started with a major degree of uncertainty as a number of tax proposals had been presented which, taken together, would have implied ...

Multinational groups have been facing challenges when the transfer pricing of intra-group treasury operations and financing services have ...

Sweden now has 53 activated bilateral relationships for the automatic exchange of CbCR. Consequently, there is only a few countries left to ...

On 30 November, the Committee examining the method for calculating tax surcharges presented its report (SOU 2017:94) to the Swedish ...

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 ...

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 is a unique annual report produced as a cooperative effort between PwC and the World Bank Group. The report investigates ...

It is almost time to file the Country-by-Country report in a format called XML schema. Many multinational enterprises (MNEs) are now ...

The Swedish Government has presented a proposal for a change in the existing tax treaty between Sweden and China. The change implies that ...

Brazil has long been considered one of the most promising markets for international business expansion, but also a very challenging one. ...

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 ...

The role of the Tax function in operations has become broader and more complex. The question asked by many corporate managers is – What ...

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 ...

In June, the Swedish Tax Agency presented a memorandum with a proposal for the introduction of the term “economic employer” into Swedish ...

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 is in focus in the context of the Government’s current tax initiatives. The most recent proposal from the ...

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 ...

Over the years, the potential tax compliances in India has been one of the key area of deliberation for many foreign companies while ...

In Worldwide Tax Summaries – Corporate Taxes 2017/18 (WWTS) you can obtain detailed information on current income tax rates, as well as on ...

As previously reported upon in Tax matters of 22 June 2017, the Swedish Government has distributed for consultation an extensive memorandum ...

During the spring, a large number of tax proposals were presented and discussed. The 3:12 Committee’s proposal was presented in March and ...

In an article in Dagens industri, June 29, Mikael Damberg and Per Bolund presented the Government’s views as regards its proposal for new ...

Now, Almedalen week is over for this year, and amongst the topics discussed was the real estate packaging proposal and how it will impact ...

One often hears the statement that a company’s most important asset is its personnel. After the strong technological progress we have ...

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 ...