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Government inquiry that may affect the Swedish tonnage tax regime
In 2016, Sweden introduced its tonnage tax regime, which has been available for fiscal years since 2017. Recently, the Swedish government ...
Update of OECD Guidelines for Responsible Business Conduct
The OECD Guidelines for Multinational Enterprises on Responsible Business Conduct are a set of recommendations directed at multinational ...
Will Transfer Pricing Rules be harmonized in Europe?
Over the last couple of years, compliance with Transfer Pricing rules has become increasingly more complex. This issue has been pointed out ...
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Transfer pricing documentation - important for tax surcharge decisions
The Administrative Court of Appeal’s (“kammarrätten”) judgment contradicts the Swedish Tax Agency’s guidance on the significance of a ...
New Transfer Pricing rules in Brazil: One step closer to OECD
In early 2022, the Organization for Economic Cooperation and Development (“OECD”) Council provided a Roadmap that set out the terms, ...
New CbCR requirements for groups with an establishment in Romania
In 2021, the EU Directive on Public Country-by-Country Reporting (“CbcR”) obligation came into force, by making it mandatory for certain ...
Latest news – Danish Transfer Pricing Documentation Rules
In 2021, the Danish Tax Agency "Skattestyrelsen" announced a stricter approach to the country’s transfer pricing documentation, introducing ...
The Taxonomy Regulation sets requirements for the management of tax risks
In previous articles on Tax matters, we have touched on, among other things, the increased focus on transparency in the tax area as well as ...
New rules on cross-border demergers and conversions within the EU
According to European case law, companies are entitled to tax neutral cross-border mergers, demergers and conversions within the EEA, in ...
Foreign equivalences to Swedish mutual funds and special funds
The Tax Agency partly updates their standpoint regarding foreign equivalences to Swedish mutual funds and special funds. The Tax Agency ...
Sweden’s tax on chemicals in certain electronics - Tax Tech can help
Sweden levies a tax on chemicals in certain electronic goods. The aim is to reduce the occurrence and spread of, and exposure to, dangerous ...
Proposals for tax measures due to the current energy situation
Due to the changed conditions for the European electricity market, the Swedish Ministry of Finance has sent a memorandum for public ...
New Swedish rules regarding withholding tax on dividends to foreign investors
On the 7 June the Swedish Ministry of Finance (MoF) issued for consultation, a draft referral to the Council of Legislation (in swedish: ...
The Swedish Tax Agency is more focused on the attribution of profits to Swedish branches
The most recent court cases from the administrative courts show that the Swedish Tax Authority (STA) has more focus on reviewing foreign ...
Disagreement on whether Swedish interest deduction rules are compatible with EU law
Unlike the European Commission, the Swedish government is of the view that the interest deduction limitation rules on related party debt, ...
Swedish tax withholding obligations for foregin companies
Non-Swedish companies which have employees or board members resident in Sweden and who performs part of the work time in Sweden will have a ...
CJEU rules Swedish interest deduction rule incompatible with EU law
The Swedish Supreme Administrative Court (SAC) referred the Lexel case (C-484/19) to the Court of Justice of the European Union (CJEU) in ...
New verdict from the Supreme Administrative Court regarding the interpretation of the interest deduction limitation rules in relation to a fund structure
The investors in a contractual fund have been regarded as lenders to a Swedish portfolio company, thus the rightful recipients of interest ...
Economic employer – Swedish parliament decided on the new proposed rules
The Swedish parliament has decided to adopt the bill on changed rules for taxation of temporary work in Sweden. This means that new rules ...
39 billion in additional support measures for companies
At a press conference on the morning of April 30, the government, together with the Center and the Liberals, presented additional measures ...
Temporarily reduced employer contributions – this is how it works
Companies in Sweden can now request reduced employer contributions for up to 30 employees. It is one of the government's support measures ...
New report: Tax measures in response to COVID-19
Governments around the world are introducing tax measures to support companies who are financially affected by covid-19. In an extensive ...
Strengthen your company’s liquidity by revising the preliminary tax payments
The Government has proposed an action package to support companies following the outbreak of covid-19. However, there are also other ...
300 billion in the government's covid-19 action package
The Swedish Government has presented a package of measures aimed at mitigating the economic effects of the ongoing spread of covid-19. The ...
Proposed Changes to Tax Dispute Resolution in Europe
The Swedish Parliament recently presented the bill ratifying an EU Directive regarding tax dispute resolution. The new rules proposed ...
New tax on financial services sector announced
The Swedish government announced at a press conference on 31 August that it would present a proposal for a new tax on the financial ...
End to tax-free pensions in Portugal
Swedish pensioners who have moved to Portugal have, under certain circumstances, not been liable to pay tax for their Swedish occupational ...
Server holdings may entail a permanent establishment
A few years ago, the Supreme Administrative Court quashed an advance ruling regarding the question if a foreign company's leasing of ...
New design of Tax matters
Welcome to the new Tax matters! Now, our tax blog has a new design, which will make it easier for you to navigate and read the latest news. ...
Paying Taxes 2019 – global comparison of 190 tax systems
Paying Taxes 2019 is a unique report produced by PwC and the World Bank Group with the aim of comparing the tax regimes of 190 countries ...