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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.