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 [...]
The Ministry of Finance has proposed the introduction of the elimination of the right of deduction of representation costs referring to lunches, dinne [...]
The Administrative Court of Appeal has determined in a new decision that the depreciation of goodwill is to be considered for transfer pricing purpose [...]
The integration of the tax function with the finance function can result in a number of advantages for a company’s business operations. Consequently, [...]
Sharing is currently a big trend. Sharing is deemed to be sustainable, resource-efficient and sound. Using your own resources and assets in a variety [...]
In two decisions the Administrative Court has found that two foreign companies with a limited liability company form are not ”equivalent” to Swedish l [...]
This web seminar is a continuation of PwC’s report series, Tax Function of the Future. On Thursday, 11 February our specialists within Tax Reporting & [...]
The question of allowing professional sports associations to corporatise has been rejected on a number of occasions at the annual meetings of the Swed [...]
The Tax Agency states in their explanation of the proposed changes found in the BEPS action plan, Actions 8-10 regarding OECD’s transfer pricing guide [...]
If 2015 was a relatively calm tax year, then 2016 could see a real explosion of new developments. New corporate taxation regulations and a decision on [...]
The 3:12-taxation of non-listed companies and their shareholders, how you can rent out your tenant owner apartment tax free, the municipalities’ finan [...]
We have listened to you who read our blog and have spoken with our clients both within and outside Sweden, and we now taking a major step forward and [...]
Once again, an eventful tax year to sum up! This year, I am writing this in English as from the year-end we will launch Tax matters in English. I also [...]
In all likelihood, multi-national enterprises (MNE’s) are going to face a number of challenges in the area of transfer pricing reporting and execution [...]
The tax function is one of the largest consumers of data within a given organisation. The constantly increasing volumes of data which are to be handle [...]
OECDs final report on Action plan 13 – Transfer Pricing documentation and Country-by-Country reporting on Base Erosion and Profit Shifting (BEPS) cont [...]
The number of foreign players in the Swedish Hockey League and Hockeyallsvenskan (second highest league in the ice hockey system) is increasing steadi [...]
Christmas is around the corner and now in December there is a final chance for active partowners of close companies to pay salaries referring to salar [...]
During the last ten years, the total tax pressure on companies in Sweden has been decreasing steadily to 49 percent (down from 54 percent in 2004). Th [...]
Beginning at year-end, new regulations will apply stipulating that personnel registers are to be kept to identify all personnel working at a given bui [...]
We see a growing scrutinity and increasing sophistication of tax authories and a growth in audit activity. Preparing the company on an on-gong basis f [...]
In our most recent issue of International Transfer Pricing 2015/16 you find a user-friendly reference guide describing the transfer pricing regulation [...]
In pace with increased requirements for transparency, companies need to increasingly consider how to handle tax issues in their organization and how t [...]
The Swedish government’s amending budget for 2016 that was presented on Thursday contains no tax hikes. The SEK 11billion increase in expected expendi [...]