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Changed regulations for real estate owners – an analysis

The real estate packaging Committee presented its proposal for changed tax regulations for real estate owners on 30 March. Less than one ...

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Changed rules for real estate owners – this is the Government’s proposal!

On 30 March, the Government’s so-called real estate packaging Committee presented its proposal for changes in the regulations regarding ...

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MAP Resolution was Considered a Binding Settlement

The Tax Court in Canada has recently appointed a Mutual Agreement Procedure (“MAP”) resolution between two competent authorities, to be a ...

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State aid and transfer pricing – Where are we headed?

In a number of recent decisions on state aid, the European Commission requires EU countries to recover billions of euros from companies ...

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Sale or a gift of real estate?

When real estate is transferred from a private individual to a related party, an assessment is made as to whether the transaction is to be ...

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Brexit and a new tax year in the UK – what will happen in 2017?

Yesterday, the UK’s exit from the EU began and this process is expected to continue for two years. There has been a great deal of ...

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Establishing business operations in Sweden – What do I need to consider?

Due to the fact that the economic situation in Sweden is very advantageous now, we see an increased interest on behalf of foreign companies ...

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Arm’s length pricing in the transfer of intangible assets

The Administrative Court of Appeal Jönköping has recently determined in a case that the correction rule is applicable as regards pricing in ...

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The Swedish Tax Agency is making checks in these industries in 2017

Each year, the Tax Agency announces the industries on which they will focus in their work to counter-act errors and cheating. Through the ...

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The Swedish Tax Agency clarifies the notification procedure on country-by-country reporting

According to the Swedish legislation on country-by-country reporting, Swedish entities and foreign permanent establishments in Sweden ...

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Committee’s proposal for a financial sector tax is scrapped

Last week the Swedish Government announced that it will not proceed with the current investigative committee’s proposal for a tax on the ...

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The parliament adopts new legislation on transfer pricing documentation and country-by-country reporting

March 1st, the parliament adopted the government’s proposal on transfer pricing documentation and country-by-country reporting. The ...

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Changes to the US tax system

As Tax matters previously reported upon, Donald Trump launched already during his Presidential campaign a program to significantly reduce ...

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Two foreign pension funds were denied restitution of Swedish withholding tax

The Swedish Supreme Administrative Court has, in two separate judgements, ruled that two foreign pension funds were not entitled to ...

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New Rules for Transfer Pricing Transparency in China – Challenges and Changes

The new Chinese Transfer Pricing legislation goes beyond OECD’s Based Erosion and Profit Shifting (BEPS) Action 13 in terms of transfer ...

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Sustainability as a tax focus

PwC has previously written about sustainability being 2017’s tax issue. Recently, the think tank, SNS, Studieförbundet Näringsliv och ...

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The Council on Legislation’s exposure draft implies enhanced consumer protection as regards financial advisory services

On 19 January, the Government presented an exposure draft to the Council on Legislation with a proposal for new regulations for the ...

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Effective processes are increasingly important for corporate tax functions

Global companies operate environments with increasingly complicated tax rules and transparency requirements. This places increased demands ...

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Taxation of consulting services provided to a previous employer via one’s own company

Last autumn the Council for Advance Tax Rulings issued an advance ruling stating that a part owner in a consulting company who changes his ...

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2016 Tax Chronicle

2016 was a good tax year for our clients and writing about this evokes positive memories and images. Many medium-sized companies expanded ...

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Positive proposal for the non-profit sector regarding sponsoring

The Ministry of Finance has presented two positive proposals for the non-profit sector. One of the proposals implies that compensation for ...

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Paying Taxes 2017 – comparison of the tax systems in 190 global economies

Paying Taxes 2017 is a cooperative research publication produced by PwC and the World Bank with the aim of comparing the tax systems in 190 ...

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The Swedish Government proposes a reduction in shipping subsidy from 2017

A proposal for a reduction in shipping subsidy has been presented to the EU Commission for their approval. If this change is approved, ...

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Tax on financial services distributed for consultation

The report on the tax on financial services (SOU 2016:76) which was presented on 7 November 2016 has now been sent by the Government for ...

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Tax transparency – an increasing focus area for companies and legislators alike

We are pleased to share with you the latest update of Tax transparency and country-by-country reporting - BEPS and beyond. This publication ...

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Country-by-Country reporting – a description of the Swedish tax proposal

The Ministry of Finance’s proposal for the implementation of Country-by-Country Reporting has been distributed for consultation. The ...

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Swedish government proposes changed rules for transfer pricing documentation

The Ministry of Finance’s proposal for the introduction of the new OECD guidelines on transfer pricing documentation and country-by-country ...

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Changes in international tax rules – positive or negative for Sweden?

In Dagens Industri on 19 October, one could read about the recently introduced changes in international tax rules which could result in ...

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Automatic exchange of information regarding tax issues

The Government has presented its proposal to Parliament regarding the mandatory, automatic exchange of information on advance rulings and ...

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Taxation of goods and services in the digital economy

The most interesting seminar at the year’s tax congress hosted by the International Fiscal Association was Taxing the digital economy. This ...

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