Tag Archives: Sweden

World Tax Advisor 31 May 2019

World Tax Advisor 24 May 2019

World Tax Advisor 15 March 2019

World Tax Advisor 1 March 2019

World Tax Advisor 11 January 2019

The World Tax Advisor 11 January includes in particular:

  • France: Finance law for 2019 implements ATAD 1 measures, changes tax consolidation rules
  • Bermuda: Legislation on economic substance passed
  • China: Final IIT regulations revise draft rules
  • Colombia: Tax reform legislation includes progressive reduction in corporate income tax rate
  • European Union: Commission concludes state aid investigation of Gibraltar
  • Japan: Diet approves 2019 tax reform proposals
  • Luxembourg: Law implementing ATAD 1 published in official gazette
  • Netherlands: List of low tax jurisdictions published
  • Romania: Tax on financial assets of banks introduced
  • Saudi Arabia: Draft zakat regulations released for public comment
  • Sweden: New penalty introduced for FATCA/CRS reporting violations
  • Sweden: Server can be considered a permanent establishment
  • Uruguay: Requirments relating to free zones modified

 

World Tax Advisor 21 December 2018

The World Tax Advisor 21 December includes in particular:

  • Saudi Arabia releases draft transfer pricing regulations
  • Belgium: Transfer pricing documentation deadline extended
  • Cambodia: 2019 tax law changes would distinguish between legal and “physical” persons
  • Cyprus: CbC reporting deadline extended
  • European Union: CJEU rules German RETT intragroup exemption in line with EU state aid rules
  • Finland: Final interest deduction limitation rules include changes to group ratio rule
  • Greece: Capital tax exemption introduced for capital investments in R&D
  • Italy: Tax amnesty introduced for taxpayers to settle their tax positions
  • Malta: EU ATAD implemented into domestic law
  • Netherlands: New income thresholds for highly skilled migrants
  • Sweden: New precedent on taxation of stock options

 

World Tax Advisor 7 December 2018

The World Tax Advisor 7 December includes in particular:

  • Barbados IBC and ISRL regimes to be abolished and no new licenses to be granted
  • Malaysia tax bills include BEPS measures, some Budget 2019 measures
  • Australia: Draft compliance guidelines on inbound distribution arrangements issued
  • Bahrain: MOF provides update on VAT implementation
  • China: Requirements for foreign investors to benefit from deferral of dividend WHT relaxed
  • Germany: Finance ministers of federals states reach agreement on tightening of RETT rules
  • India: ITAT rules on proof of residence for salary exemption for work performed overseas
  • Sweden: Parliament adopts proposal to amend CFC legislation

World Tax Advisor 27 April 2018 – Connecting you globally

The World Tax Advisor 27 April 2018 includes in particular:

  • New Luxembourg-France tax treaty aligned with 2017 OECD model
  • China: SAT updates guidance on interpretation of tax treaties
  • Cyprus: New tax treaty with the UK contains BEPS-related measures
  • Malaysia: Guidance issued on tax treatment of digital advertising provided by a nonresident
  • Nigeria: Voluntary disclosure regime extended
  • Puerto Rico: Draft tax reform bill includes reduction in corporate income tax rate
  • Sweden: Proposal to restrict deductions of interest expense revised