Details

  • Type: Publication series
  • Date: 1/29/2014

Sweden – Tax Agency Challenging Foreign Companies’ Work for Possible PE 

The KPMG International member firm in Sweden has learned from the Tax Agency’s inquiries in connection to applications for social security payment purposes that challenges have been made with respect to the activities of employees of foreign companies on the basis that the activities constitute a permanent establishment (“PE”). In several cases, foreign companies registering for social security payment purposes have been deemed as having a PE in Sweden – this can have major impact from the corporate tax, transfer pricing, and VAT perspectives, but also from an administrative burden perspective for affected companies.

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Sweden – Tax Agency Challenging Foreign Companies’ Work for Possible PE
 

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