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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 companies seeki [...]
Tax matters - Sweden's tax blog
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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 does a success [...]
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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 several policy p [...]
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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 legislati [...]
5 October 2017Read time: 4 min
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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 taxation in [...]
Entrepreneur and SME TaxesCorporate taxationValue Added Taxes, customs and excise dutiesIndividual taxation
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26 September 2017Read time: 10 min
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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 Government regardin [...]
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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 the end of th [...]
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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 conducting any bu [...]
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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 changes in [...]
12 September 2017Read time: 1 min
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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 with propo [...]
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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 has, after t [...]
Entrepreneur and SME TaxesCorporate taxationValue Added Taxes, customs and excise dutiesIndividual taxation
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14 July 2017Read time: 2 min
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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 rules for th [...]
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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 the real est [...]
Entrepreneur and SME TaxesCorporate taxationSeminars and coursesValue Added Taxes, customs and excise dutiesIndividual taxation
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12 July 2017Read time: 3 min
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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 experienced, one [...]
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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 Swedish com [...]
27 June 2017Read time: 6 min
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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 framework of [...]
26 June 2017Read time: 4 min
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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 addition, the [...]
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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 Robotic Pro [...]
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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 solutions within [...]
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How can today’s tax function comprise a strategic asset for your company?
The prize-winning leadership publication, strategy+business, has published an article based on PwC’s thought leadership series, ”Tax Function of the F [...]
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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 week later th [...]
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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 taxation of re [...]
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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 binding sett [...]
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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 deemed to have [...]
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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 considered [...]
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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 speculation as to wh [...]
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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 in startin [...]
16 March 2017Read time: 7 min
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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 the acquis [...]
10 March 2017Read time: 6 min
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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 execution of [...]
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9 March 2017Read time: 4 min
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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 within a multina [...]