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Extended scope for tax deferral treatment in China

We have previously written an article with an overview of the different proposals for the purpose of improving the business climate for ...

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Mikael Carlén wishes you Happy Holidays!

2018 has been an exiting year, with the election in Sweden and Brexit being subjects of much discussion. As regards tax proposals, there ...

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New position – contracting of medical care personnel will be liable to VAT

As previously reported in Tax matters, the Supreme Administrative Court has announced a judgment (HFD 2018 ref. 41) implying that VAT is to ...

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Important change as regards VAT on the contracting of medical care personnel

The Supreme Administrative Court (HFD) has determined that a staffing agency’s contracting out of medical care personnel is liable to VAT. ...

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Brexit – Where are we headed?

After last weeks stranded meeting in Brussels, it is even more important for companies to prepare themselves for a variety of scenarios ...

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Changed VAT regulations for electronic services

The Government has proposed simplified rules for smaller companies with cross-border operations in electronic services applying to sales to ...

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Sweden’s Chemical Tax – What is happening?

The Council for Advance Tax Rulings has announced two advance rulings regarding taxation of electronic products packaged together with ...

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Who is the ultimate consumer of electricity in a data center?

The Swedish Tax Agency has published a guide line as to the entity to be seen to comprise the consumer of electricity used in a data ...

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Improved business climate for foreign investors in China

Do you operate business or make investments in China, or have intentions in entering the Chinese market? This article will provide a brief ...

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EU Commission proposes far-reaching VAT reform – part 2

At the end of 2017, the EU Commission presented a proposal for an extensive VAT reform as regards B2B supplies of goods within the EU. ...

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Mikael Carlén wishes you a nice summer!

The spring has been eventful, with the Tax Agency’s proposal for a new ”exit tax” and the 2018 election being the two most discussed ...

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Tourist passes or cards are not seen to comprise a multiple use voucher

In an advance ruling, The Swedish Council for Advance Tax Rulings (SRN) has stated that the provision of a pass or card entitling right to ...

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