On January 28, 2016, the European Commission unveiled its new Anti-Tax Avoidance Package. This includes a proposal for an anti-base erosion and profit shifting (BEPS) EU directive.
As a result of anti-avoidance additions to the Parent/Subsidiary Directive the Swedish Parliament has decided on amendments to ensure that the Swedish tax law is compliant with the Directive.
The Supreme Administrative Court (“SAC”) has ruled that the supply of internally produced services by a foreign head-office to its Swedish branch is subject to VAT and that the VAT group is liable to account for the VAT payable.
The Supreme Administrative Court of Sweden will rule in the matter of whether a transfer pricing adjustment can be made when the terms of an agreement are substituted for less favorable, although arm’s length terms.
Today the Swedish government finally published the terms of reference for an inquiry chairperson on financial services sector taxation.
In a Swedish newspaper, Dagens Industri, the Swedish Minister of Finance Magdalena Andersson writes about how the Swedish government intends to continue its work on new interest deduction limitation rules
Today, the European Commission released draft legislation regarding automatic exchange of information on cross-border tax rulings as part of a package of measures to combat tax avoidance and harmful tax competition.
On 20 February 2015, Sweden provided a response to the European Commission’s letter of formal notice. Contrary to what the Commission has said, Sweden maintains its view that the Swedish interest deduction limitation rules are EU compliant.
On February 23, 2015, the Swedish Supreme Administrative Court issued decisions quashing five appealed advance tax rulings concerning the interest deduction restrictions and dismissing the applications.
In a “letter of formal notice”, the European Commission has now confirmed that, in its view, the Swedish interest deduction limitation rules are contrary to EU law.
The Swedish Migration Board has clarified employer obligations under Swedish law (the Alien Act) when a citizen from a country outside the EU, EEA or Switzerland (third country citizen) is hired or posted to work in Sweden.
The Budget Bill for 2015 “A Sweden that keeps together” was presented to the Swedish parliament (Riksdagen) yesterday.
The Swedish Tax Agency, Skatteverket, recently published three opinions concerning increased cost base for VAT recovery on costs for corporate hospitality.
As from January 1, 2015, an importer that is registered for VAT in Sweden will pay and report the import VAT to the Swedish Tax Agency instead of the Swedish Customs.
The report has now been circulated to agencies, organizations and others.
The corporate tax reform committee presents its final report.
A new law was recently passed by the Swedish Riksdag, enabling companies with personnel working with Research or Development (R&D) to reduce their employer social security costs.
The Swedish Tax Agency applied for leave to appeal with the Supreme Administrative Court for five cases concerning interest deductions. The Supreme Administrative Court has now decided not to grant leave to appeal in any of the five cases.
New judgment from the Administrative Court in Stockholm on the Swedish Tax Agency’s duty to communicate documents in a case relating to the taxation of carried interest.
The Swedish government announces changes to its bill, previously presented in an 18 April 2013 memorandum, on group contributions between companies subject to the old corporate tax rate and companies subject to the new, reduced, corporate tax rate.
The European Commission has received several complaints regarding the Swedish interest deduction limitation rules and has therefore requested that the Swedish Government replies to some questions. The Government provided its opinion on 20 March 2013.
In a new judgment the Administrative Court of Appeal in Stockholm has once again addressed the issue of what constitutes an arm’s length interest rate on a loan from a foreign parent company to its Swedish subsidiary.