Läs ArtikelnRead article
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 finance secto [...]
Tax matters - Sweden's tax blog
Läs ArtikelnRead article
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 adoption amounts t [...]
Läs ArtikelnRead article
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 taxes for bo [...]
27 February 2017Read time: 3 min
Läs ArtikelnRead article
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 restitution of Swe [...]
Läs ArtikelnRead article
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 pricing transp [...]
Läs ArtikelnRead article
Sustainability as a tax focus
PwC has previously written about sustainability being 2017’s tax issue. Recently, the think tank, SNS, Studieförbundet Näringsliv och Samhälle, held a [...]
20 February 2017Read time: 6 min
Läs ArtikelnRead article
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 financial instrume [...]
14 February 2017Read time: 2 min
Läs ArtikelnRead article
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 on tax repo [...]
Läs ArtikelnRead article
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 or her from [...]
Läs ArtikelnRead article
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 and were lis [...]
Entrepreneur and SME TaxesCorporate taxationValue Added Taxes, customs and excise dutiesIndividual taxationBase Erosion and Profit Shifting (BEPS)
Kontakta: Contact: PwC
23 December 2016Read time: 8 min
Läs ArtikelnRead article
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 the leasing [...]
Läs ArtikelnRead article
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 countries [...]
Läs ArtikelnRead article
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, shipping compan [...]
30 November 2016Read time: 3 min
Läs ArtikelnRead article
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 consultation. [...]
Läs ArtikelnRead article
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 summarises [...]
Läs ArtikelnRead article
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 proposal is that [...]
Läs ArtikelnRead article
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 reporting [...]
Läs ArtikelnRead article
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 companies movi [...]
Läs ArtikelnRead article
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 pricing arra [...]
26 October 2016Read time: 5 min
Läs ArtikelnRead article
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 seminar pr [...]
Läs ArtikelnRead article
New international taxation results in higher tax risk
At the year’s tax congress organised by the International Fiscal Association, one seminar stuck out from all of the others. This was when the tax mana [...]
Läs ArtikelnRead article
Four possible Brexit scenarios
What do companies need to think about in their preparation for Brexit and what changes in VAT and customs regulations in the UK might take place? It c [...]
12 October 2016Read time: 6 min
Läs ArtikelnRead article
Tax technology – How mature is your company?
Technology and digitalisation are increasingly important in order that a tax funciton can be able to undertake its operations in an effective manner. [...]
Läs ArtikelnRead article
Exemption from tax surcharge on property tax or property charge
In the beginning of the summer, the Tax Agency announced that it will not impose tax surcharges if the basis for property tax and property charge has [...]
Läs ArtikelnRead article
Increased costs for redemption of ITP2 old age pensions
Employers securing ITP2 old age pension commitments, themselves, are hit by increased costs with a change to using insurance to secure such obligation [...]
4 October 2016Read time: 3 min
Läs ArtikelnRead article
Tax on finance sector – doesn’t apply just to banks!
The Committee’s work to produce a proposal for a tax on the finance sector is reaching its end and the Committee is to present its results on no later [...]
Läs ArtikelnRead article
Web seminar: Building a business case for change
This web seminar is a continuation of PwC’s report series, Tax Function of the Future. On Thursday, 6 October, our specialists within Tax Reporting &a [...]
Läs ArtikelnRead article
PwC summarises the tax proposals in the autumn budget bill for 2017
The autumn budget for 2017, which was presented to the Swedish Parliament on September 20, includes a number of Government proposals regarding taxatio [...]
Entrepreneur and SME TaxesCorporate taxationValue Added Taxes, customs and excise dutiesIndividual taxation
22 September 2016Read time: 10 min
Läs ArtikelnRead article
Access the current tax rates of more than 150 countries
Worldwide Tax Summaries – Corporate Taxes 2016/17 (WWTS) provides you with detailed information regarding current tax rates and how taxes are handled [...]
Läs ArtikelnRead article
PwC monitors tax issues in the autumn budget bill for 2017 – a summary of known proposals
Tuesday, 20 September, Finance Minister, Magdalena Andersson will present the Government’s autumn budget bill to Parliament. Below, we present a summa [...]
Entrepreneur and SME TaxesCorporate taxationValue Added Taxes, customs and excise dutiesIndividual taxation
15 September 2016Read time: 4 min