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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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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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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 ...

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Stockholm – City of Opportunity

Stockholm maintains its very high ranking in a global comparison of thirty cities and their attractiveness in terms of a variety of ...

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Increased usage of form W-8BEN-E in conjunction with business with US clients

As we have previously written about, an increasing number of companies are requested to fill in form W-8BEN-E in conjunction with receiving ...

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Discussion about taxes continues after Almedalen

If the UK initiates its race to reduce corporate taxes, discussions regarding Brexit will be more difficult. This was taken up by Swedish ...

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EU Commission approves tonnage tax scheme

The decision took some time but has now been taken – the EU Commission has given its approval to the Swedish tonnage tax scheme and the ...

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Companies’ total tax contribution – How can this be evidenced?

The global tax environment is experiencing major changes and the debate on corporate tax levels is a repeating theme in the media. By ...

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The Incentive Committee – a number of interesting consultation responses

We have previously reported on the Incentive Committee’s proposal for changed regulations as regards the taxation of incentive programs. ...

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Tax matters wishes you a nice summer

The summer is here and we can look back on an intense and comprehensive six month within the tax area. The debate around taxes and morals ...

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Almedalen sum-up: The tax system is challenged by tomorrow's entrepreneurs

PwC's tax seminars caught the eye in Visby. The week was, however, thin in terms of tax news in politics. Certain comments and suggestions ...

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Entrepreneurs Day at Almedalen

At Almedalen we invited people to join in a discussion on social entrepreneurship and philanthropy with a panel of well-known experts ...

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Entrepreneurship, sharing economy and tax – all hot topics at Almedalen

Does Sweden’s tax system need to be reformed in order to stimulate and create the premises so that innovative and dynamic growth companies ...

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Menu of the day 4 July  – debate on taxation at Almedalen

Taxation was high on the agenda at Almedalen today. In the comments below, I have summarised the highlights of a few of the seminars I had ...

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Interest on withholding tax levied in conflict with EU law

The Supreme Administrative Court has determined that interest is to be charged on repaid withholding tax when the levied tax is in conflict ...

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Continued right to deduction of exchange rate losses on intra-group receivables

The Supreme Administrative Court determined, in a decision announced in February 2016, that exchange rate losses on intra-group receivables ...

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Value-added tax reporting

Global companies operate in environments incorporating increasingly complicated tax regulations and transparency requirements. This places ...

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Acceptance of changed guidelines for transfer pricing

On 23 May, the OECD Council approved the changes to the guidelines for multinational companies and tax administrations stipulated in the ...

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