As we have previously written about, an increasing number of companies are requested to fill in form W-8BEN-E in conjunction with receiving certain pa [...]
If the UK initiates its race to reduce corporate taxes, discussions regarding Brexit will be more difficult. This was taken up by Swedish Prime Minist [...]
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 legislative pr [...]
The global tax environment is experiencing major changes and the debate on corporate tax levels is a repeating theme in the media. By identifying and [...]
We have previously reported on the Incentive Committee’s proposal for changed regulations as regards the taxation of incentive programs. This proposal [...]
The summer is here and we can look back on an intense and comprehensive six month within the tax area.
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 were signif [...]
At Almedalen we invited people to join in a discussion on social entrepreneurship and philanthropy with a panel of well-known experts including, among [...]
Does Sweden’s tax system need to be reformed in order to stimulate and create the premises so that innovative and dynamic growth companies can expand [...]
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 the opportu [...]
The Supreme Administrative Court has determined that interest is to be charged on repaid withholding tax when the levied tax is in conflict with EU la [...]
The Supreme Administrative Court determined, in a decision announced in February 2016, that exchange rate losses on intra-group receivables are to be [...]
Global companies operate in environments incorporating increasingly complicated tax regulations and transparency requirements. This places an increase [...]
On 23 May, the OECD Council approved the changes to the guidelines for multinational companies and tax administrations stipulated in the BEPS reports [...]
On 23 May 2016, the Government presented a proposal to the Swedish Parliament for the introduction of a Swedish tonnage tax system. The bill contains [...]
Public country-by-country reporting (CbCR) is a mandatory reporting requirement to increase tax transparency measures. Companies need to respond in a [...]
As we have previously written about in Tax matters, the Supreme Administrative Court on 15 April 2016 ruled that a Swedish securities fund has the rig [...]
The Tax Agency recently presented a proposal for changed rules for transfer pricing documentation. This proposal implies that the current rules for tr [...]
On 15 April, the Supreme Administration Court (HFD) announced a decision implying that a Swedish securities fund has the right to obtain a certificate [...]
Almost one year has passed since FATCA came into effect in Sweden and the reporting requirements are now being defined and strengthened. Following is [...]
Companies with a financial year corresponding to the calendar year are to file their income tax returns for 2015 no later than 1 July 2016. Below are [...]
”Building our society takes precedence over tax reductions”. Investments in traditional welfare areas and in refugee issues comprise the major compone [...]
The Incentive Committee’s proposal has been submitted for consultation. However, the parties involved in the consultation procedure are not to provide [...]
On Wednesday, 13 April, the Ministry of Finance will present its spring budget for 2016. Following is a list of the tax proposals which can be expecte [...]
The Ministry of Finance has proposed a change in these regulations that will affect, amongst other entities, banks and insurance companies. This chang [...]
In a debate article, the Centre Party has proposed the introduction of a consumption tax to simplify the situation for businesses operating within the [...]
Each year the Swedish Tax Agency selects special areas on which to execute more stringent controls. Are you impacted by this year’s special controls?
On 18 March the Supreme Administrative Court (HFD) delivered a decision in a case addressing the question of classification of a foreign investment fu [...]
The Committee presented its proposal for changed tax rules as regards incentive programs on March 15. The Committee’s report incorporates, primarily, [...]
On 15 March, TCO (The Swedish Confederation of Professional Employees) publically presented its new, and more thoroughly worked through, proposal for [...]