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Sweden Tax News

The Philippines Approves Pending SSAs with Germany and Sweden
Jan 25, 2018
Sweden Provides CbC Reporting Guidance Concerning Shorter/Longer Fiscal Years and Parent Companies Resulting from Restructuring
Jan 24, 2018
Sweden Social Security Contribution Rates for 2018
Jan 23, 2018
OECD Releases Second Batch of MAP Peer Review Results
Dec 20, 2017
Sweden Updates Declarations and Reporting Guidance for CbC Reporting
Oct 26, 2017
U.S. Publishes CbC Exchange Arrangements with Sweden
Oct 23, 2017
SSA between Japan and Sweden under Negotiation
Oct 23, 2017
EU Directive on Dispute Resolution Published in Official Journal
Oct 18, 2017
U.S. Signs CbC Exchange Arrangements with the Czech Republic, Finland, and Sweden
Oct 06, 2017
Swedish Tax Agency Publishes Response Document to Proposed Interest Deduction Restriction Measures
Oct 04, 2017
Sweden Publishes Planned Measures for Budget 2018
Sep 15, 2017
Dutch Appeals Court Upholds Lower Court Decision that MFN Clause in Tax Treaty with South Africa Triggered by MFN Clause of South Africa-Sweden Treaty
Sep 12, 2017
U.S. IRS Updates CbC Exchange Status Table to Include Negotiations Status
Aug 31, 2017
SSA between Serbia and Sweden under Negotiation
Aug 07, 2017
Swedish Court Confirms that Participation Exemption not Available in Relation to Legal Entities Resident in No Tax Jurisdictions
Jul 27, 2017
Pakistan to Negotiate Revisions to Several Tax Treaties
Jul 26, 2017
TIEA between Dominica and Sweden to Enter into Force
Jul 07, 2017
South African Ruling on MFN Withholding Exemption for Preference Share Dividends Paid to Sweden
Jun 30, 2017
Sweden Interest Deduction Restrictions Proposed with Corporate Tax Rate Cut
Jun 22, 2017
Protocol to Tax Treaty between China and Sweden Signed
Jun 13, 2017
Signing Ceremony Held for BEPS Multilateral Instrument
Jun 08, 2017
Tax Treaty between Armenia and Sweden has Entered into Force
Jun 01, 2017
Sweden Clarifies Foreign Transaction Reporting Obligations
May 23, 2017
European Commission Publishes Updated VAT MOSS Rules for All Member States
May 16, 2017
Sweden Clarifies Requirements for VAT Exemption on Intragroup Services
May 04, 2017
Interest Due on Sweden Withholding Tax Refund Only if Withheld in Breach of EU Law
Apr 19, 2017
Sweden Updates Documentation Guidance for Master and Local File
Apr 11, 2017
Sweden Updates Declarations and Reporting Guidance for CbC Reporting
Mar 22, 2017
Sweden's TIEAs with the U.A.E. and Vanuatu to Enter into Force
Mar 09, 2017
Sweden General CbC Reporting Guidance Published
Mar 08, 2017
Swedish Parliament Approves Legislation for New Transfer Pricing Documentation Rules including CbC Reporting
Mar 06, 2017
South Africa Issues Ruling that Dividend Withholding Exemption under Kuwait Treaty Applies with Respect to Treaty with Sweden (MFN Clause)
Mar 03, 2017
Swedish Government Withdraws Proposed Financial Activities Tax
Mar 01, 2017
OECD Invites Comments for Second Batch of MAP Peer Reviews
Jan 31, 2017
Seven EU National Parliaments Oppose Commission Proposal for Common Consolidated Corporate Tax Base
Jan 11, 2017
Sweden Tax Measures for 2017
Jan 10, 2017
Tax Treaty between Azerbaijan and Sweden has Entered into Force
Jan 05, 2017
Sweden Considering Tax Reporting Requirements for the Sharing Economy
Nov 25, 2016
Sweden Publishes Report and Draft Legislation for Financial Activities Tax
Nov 10, 2016
Azerbaijan Parliament Approves Pending Tax Treaties with Malta and Sweden
Oct 12, 2016
SSA between Brazil and Sweden under Negotiation
Oct 11, 2016
Sweden's Budget for 2017 Presented to Parliament
Sep 23, 2016
Tax Treaty between Saudi Arabia and Sweden has Entered into Force
Sep 13, 2016
World Bank Publishes Global Corruption Survey Data in Relation to Taxation, Licensing and Other Areas of Doing Business
Aug 22, 2016
European Commission Publishes Updated VAT MOSS Rules for All Member States
Jul 29, 2016
EU Anti Tax Avoidance Directive Published in Official Journal
Jul 20, 2016
Sweden Considering Public Tax Policy Disclosure Requirements
Jul 19, 2016
EU Council Adopts EU Council Anti Tax Avoidance Directive
Jul 14, 2016
Sweden Publishes Updated Transfer Pricing Guidance Incorporating BEPS Actions 8-10
Jul 12, 2016
Sweden to Introduce VAT Registration Threshold
Jul 06, 2016
82 Countries Committed to Implementation of Four Minimum Standards of OECD BEPS Project under Inclusive Framework
Jul 05, 2016
EU Council Announces Agreement on Anti Tax Avoidance Directive
Jun 22, 2016
Update - Tax Treaty between Azerbaijan and Sweden
Jun 10, 2016
Update - Tax Treaty between Armenia and Sweden
Jun 09, 2016
EU CbC Exchange Directive Published
Jun 07, 2016
Impact of Protocol to Estonia's Tax Treaty with Switzerland on Other Treaties
Jun 02, 2016
OECD Forum on Tax Administration Agrees on Common Transmission System for CbC and CRS Information
May 18, 2016
EU Parliament Welcomes Proposal for Exchange of CbC Reports and Recommends Additional Safeguards
May 17, 2016
UK Publishes List of Countries Committed to the Exchange of Beneficial Ownership Information
May 17, 2016
Sweden Publishes Action Plan for Counteracting Tax Evasion, Tax Avoidance and Money Laundering
May 13, 2016
Sweden Ratifies TIEA with U.A.E.
May 11, 2016
Sweden to Adopt CbC Reporting and Master and Local File Requirements
May 04, 2016
All 28 EU Member States Agree to Exchange of Beneficial Ownership Information
Apr 25, 2016
Sweden to Adopt Automatic Exchange of Information on Tax Rulings
Apr 19, 2016
Sweden Clarifies Tax Treatment of Dividends Repaid to Distributing Company
Apr 18, 2016
European Commission Issues Proposed Directive for Public CbC Reports
Apr 13, 2016
Sweden Clarifies Deductibility of Negative Interest for Legal Entities and Individuals
Apr 12, 2016
Sweden to Change Basis for Calculation of Interest on Advance Tax Payment Accounts
Mar 25, 2016
Brazil Negotiating SSAs with the Czech Republic, India, Sweden, and Ukraine
Mar 23, 2016
Protocol to the Tax Treaty between Jamaica and Sweden in Force
Mar 21, 2016
Sweden's TIEAs with Belize, St. Kitts and Nevis, and St. Vincent and the Grenadines in Force
Mar 21, 2016
Proposed ECOFIN Modification to EU Directive for the Exchange of CbC Reports Includes Optional Filing for Non-EU Parents for 2016
Mar 11, 2016
Protocol to the Tax Treaty between Botswana and Sweden has Entered into Force
Mar 10, 2016
European Council Agrees on Exchange of CbC Reports in the EU
Mar 09, 2016
TIEA between Hong Kong and Sweden has Entered into Force
Mar 04, 2016
Brunei's TIEAs with Greenland and Sweden have Entered into Force
Feb 22, 2016
European Commission Launches Public Consultation on Improving Double Taxation Dispute Resolution Mechanisms
Feb 19, 2016
Tax Treaty between Azerbaijan and Sweden Signed
Feb 12, 2016
Tax Treaty between Armenia and Sweden Signed
Feb 11, 2016
EU Commission Presents Anti Avoidance Measures Package
Jan 29, 2016
OECD Announces that 31 Countries have Signed Multilateral Agreement for the Exchange of CbC Reports
Jan 28, 2016
TIEA between Qatar and Sweden has Entered into Force
Jan 14, 2016
New Tax Treaty between Sweden and the United Kingdom has Entered into Force
Jan 07, 2016
TIEA between Montserrat and Sweden has Entered into Force
Jan 06, 2016
Sweden to Follow New Transfer Pricing Guidance based on Action 8-10 of the OECD BEPS Project
Jan 04, 2016
TIEA between Grenada and Sweden has Entered into Force
Dec 31, 2015
BEPS Measures included in Proposed EU Council Directive on a Common Consolidated Corporate Tax Base
Dec 18, 2015
Sweden Adopts Legislation Amending Participation Exemption and Anti-Avoidance Rules
Dec 17, 2015
EU Council Adopts Directive on Automatic Exchange of Information on Tax Rulings and APAs
Dec 10, 2015
Dutch Court Holds that MFN Clause Regarding Dividends in Netherlands-South Africa Treaty Triggered by Signing of Protocol to South Africa-Sweden Tax Treaty
Dec 09, 2015
TIEA between Costa Rica and Sweden has Entered into Force
Dec 03, 2015
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
TIEA between Sweden and the U.A.E Signed
Nov 10, 2015
Tax Treaty between Kuwait and Sweden to be Negotiated
Oct 22, 2015
Tax Treaty between Saudi Arabia and Sweden Signed
Oct 21, 2015
SSA between the Philippines and Sweden Signed
Oct 21, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
Sweden's Budget for 2016 Presented to Parliament
Oct 05, 2015
Swedish Government Submits Draft Legislation Amending Participation Exemption and Anti-Avoidance Rules
Sep 22, 2015
Tax Treaty between Morocco and Sweden under Negotiation
Sep 18, 2015
Sweden Announces that Participation Exemption Not Applicable for Dividends Received from a Tax Haven
Sep 08, 2015
Tax Treaty between Nigeria and Sweden has Entered into Force
Aug 26, 2015
TIEA between the Marshall Islands and Sweden to Enter into Force
Jul 30, 2015
Sweden Increases Social Security Contribution Rates for Young Workers
Jun 23, 2015
Tax Treaty between Armenia and Sweden under Negotiation
Jun 05, 2015
Tax Treaty between Saudi Arabia and Sweden under Negotiation
Jun 04, 2015
SSAs between South Korea and Sweden, Switzerland and Turkey have Entered into Force
Jun 03, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
Sweden Developing New Interest Deduction Limitation Rules
Apr 28, 2015
Sweden Proposes Participation Exemption Limitation and Expansion of Anti-Avoidance Rules
Apr 27, 2015
TIEA between Sweden and Uruguay has Entered into Force
Apr 21, 2015
New Tax Treaty between Sweden and the UK Signed
Mar 31, 2015
Sweden Ratifies TIEA with Uruguay
Feb 20, 2015
TIEA between Macau and Sweden has Entered into Force
Feb 19, 2015
Swedish Opposition Parties' Budget Proposal for 2015 Adopted
Dec 09, 2014
Sweden Ratifies TIEAs with Grenada and Macau
Nov 19, 2014
Multilateral Agreement on Information Exchange Signed by 51 Jurisdictions
Oct 30, 2014
Sweden's Budget for 2015 Presented
Oct 27, 2014
CJEU Rules that Supplies to a Swedish Branch are Subject to VAT When the Branch is Part of a VAT Group
Sep 18, 2014
Sweden Ratifies SSA with South Korea
Sep 18, 2014
Protocol to the Tax Treaty between Japan and Sweden to Enter into Force
Sep 17, 2014
TIEA between Hong Kong and Sweden Signed
Aug 25, 2014
Tax Treaty between Sweden and Georgia has Entered into Force
Aug 14, 2014
Norway has Terminated Nordic Inheritance and Gift Tax Treaty
Jul 03, 2014
European Commission Issues Press Release to Mark 'Countdown to Simpler and Fairer VAT system'
Jul 02, 2014
Tax Treaty between Sweden and Armenia to be Negotiated
Jun 26, 2014
Swedish Committee on Corporate Taxation Proposes Changes to Financial Cost Deductions
Jun 17, 2014
Swedish Parliament Approves Tax Treaty With Georgia
May 14, 2014
Georgia Approves Tax Treaty with Sweden
Apr 25, 2014
Sweden Proposes VAT on Banking and Financial Services
Apr 14, 2014
TIEA between Sweden and Bahrain Enters into Force
Mar 18, 2014
Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial
Mar 14, 2014
Treaty between Russia and Sweden – Russian MoF clarifies required investment threshold with the view reduced withholding tax on dividends to apply
Feb 01, 2014
Protocol to treaty between Japan and Sweden signed
Dec 31, 2013
Advance ruling on whether a computer server and software operating from it creates a PE in Sweden
Dec 02, 2013
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Dec 02, 2013
Budget Bill for 2014 – details
Dec 02, 2013
Protocol to treaty between India and Sweden enters into force
Nov 12, 2013
Advance Ruling Board: Deduction of currency loss on cross-border transfer of shares denied
Sep 16, 2013
Treaty between Mauritius and Sweden enters into force
Sep 16, 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Jul 29, 2013
Treaty between Russia and Sweden – Russian MoF clarifies tax treatment of dividends paid to a sole shareholder
Jul 29, 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Jun 27, 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Jun 24, 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Jun 24, 2013
Withholding tax under EU Savings Directive to be abolished
Jun 24, 2013
Heavy restrictions on capital movements enter into force
May 06, 2013
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
May 06, 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
May 04, 2013
Protocol to treaty between India and Sweden signed
May 04, 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Mar 25, 2013
Protocol to treaty between Barbados and Sweden enters into force
Mar 25, 2013
Budget for 2013 – final approval
Feb 10, 2013
Protocol to treaty between Jamaica and Sweden signed
Feb 10, 2013
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Feb 09, 2013
Budget for 2013 – Details
Dec 02, 2012
Budget for 2013 presented to parliament
Oct 23, 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Sep 03, 2012
Spring Budget for 2012 approved by parliament and plans for 2013 announced
Sep 03, 2012
Protocol to treaty between Sweden and Switzerland enters into force
Sep 03, 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Jul 29, 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Jul 29, 2012
Protocol to treaty between South Africa and Sweden enters into force
Jun 03, 2012
Protocol to treaty between Sweden and Barbados – details (LOB and exchange of information)
Dec 22, 2011
Protocol to treaty between Sweden and Switzerland – details
Apr 27, 2011
Changed rules on cross-border group contributions
May 25, 2010
Parliament enacts bills amending corporate taxation
Dec 21, 2009
Dutch dividend withholding tax exemption extended to certain EEA countries
Sep 16, 2009
Law on APAs proposed
Aug 13, 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
Jul 16, 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
Jul 16, 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Jul 16, 2009
Swedish government proposes ratification of three agreements with Bermuda
Jul 16, 2009
Swedish government proposes ratification of three agreements with British Virgin Islands
Jul 16, 2009
Agreements between British Virgin Islands and Sweden signed
Jun 07, 2009
Four agreements between Bermuda and Sweden signed
May 13, 2009
European Commission refers Germany to ECJ over taxation of outbound dividends
Apr 10, 2009
Court rules on cross-border group contributions
Apr 10, 2009
Sweden
Jan 23, 2009
Budget bill enacted
Dec 24, 2008
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Nov 04, 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
Nov 04, 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
Nov 04, 2008
Budget for 2009 presented to parliament
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
Oct 07, 2008
Proposed changes to corporate taxation in upcoming Budget for 2009
Oct 07, 2008
OECD released 2008 Model Tax Convention
Oct 07, 2008
Discussion draft on New Art. 7 of OECD Model – details
Aug 30, 2008
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Aug 11, 2008
OECD Council approves 2008 Model Tax Convention
Aug 11, 2008
Comments on draft contents of 2008 update to Model Tax Convention published
Jul 27, 2008
Sweden ratifies new protocol to the Nordic Convention
Jul 27, 2008
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
Jun 21, 2008
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
Jun 21, 2008
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
Jun 21, 2008
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
Jun 21, 2008
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
Jun 21, 2008
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
Jun 21, 2008
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
Jun 21, 2008
New protocol to Nordic Convention – Swedish bill
Jun 21, 2008
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
May 14, 2008
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
May 14, 2008
Spring Budget for 2008
May 14, 2008
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
Mar 16, 2008
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
Mar 16, 2008
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
Mar 16, 2008
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
Mar 16, 2008
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
Feb 08, 2008
ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
Feb 08, 2008
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Feb 08, 2008
OECD released discussion draft on transactional profit methods
Feb 08, 2008
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
Jan 16, 2008
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
Jan 16, 2008
Parliament enacts tax Bills
Jan 16, 2008
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
Jan 16, 2008
ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system
Nov 04, 2007
New rules on taxation of capital gains in compliance with EC law
Nov 04, 2007
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Nov 04, 2007
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital
Oct 01, 2007
Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ
Sep 02, 2007
OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments
Sep 02, 2007
EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends
Jul 29, 2007
ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details
Jul 29, 2007
EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends
Jul 29, 2007
ECJ: Finnish group contribution regime compatible with EC Law – details
Jul 29, 2007
Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published
Jul 29, 2007
Draft proposal amending CFC legislation
Jul 29, 2007
Protocol to treaty between Austria and Sweden enters into force
Jul 29, 2007
ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details
Jul 02, 2007
ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law
Jul 02, 2007
ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details
Jul 02, 2007
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
Jul 02, 2007
ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details
Jul 02, 2007
International tax conference on CCCTB held in Berlin
Jun 18, 2007
Discussion draft on application and interpretation of non-discrimination article of OECD Model – details
Jun 18, 2007
Revised Commentary on Article 7 of OECD Model released
May 28, 2007
Spring Budget 2007 – details
May 28, 2007
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
Apr 28, 2007
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
Mar 24, 2007
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Mar 24, 2007
Final Report on Improving the Resolution of Tax Treaty Disputes
Mar 24, 2007
Report on Attribution of Profits to PEs released
Feb 24, 2007
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
Feb 24, 2007
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
Feb 24, 2007
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
Feb 24, 2007
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
Jan 15, 2007
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
Jan 15, 2007
Bill to implement 2005 amendments to EC Merger Directive adopted
Jan 15, 2007
Protocol to treaty between Sweden and Austria approved
Jan 15, 2007
Amendments to implement 2005 amendments to EC Merger Directive
Dec 17, 2006
Swedish proposal to approve amending protocol to Sweden–Austria treaty submitted to parliament
Dec 17, 2006
Budget for 2007 – details
Nov 12, 2006
Protocol to treaty between Sweden and Austria signed
Sep 12, 2006
Protocol amending treaty between US and Sweden enters into force
Sep 12, 2006
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
Aug 13, 2006
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
Aug 13, 2006
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
Aug 13, 2006
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
Aug 13, 2006
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
Aug 13, 2006
Proposal to terminate tax treaty between Sweden and Peru adopted
Jul 11, 2006
Proposal to clarify rules on set-off of capital losses on unquoted and quoted participations
Jun 14, 2006
Treaty between Peru and Sweden – negotiations
Jun 14, 2006
Proposal to terminate treaty between Sweden and Peru submitted
May 14, 2006
US Senate ratifies protocol to treaty between Sweden and US
May 14, 2006
Rules to prevent tax evasion proposed
Apr 09, 2006
US Foreign Relations Committee approves protocol to treaty between Sweden and US
Apr 09, 2006
US Senate hearings on protocol to treaty between Sweden and US
Mar 16, 2006
Amendments to Income Tax Law and Coupon Tax Law
Feb 19, 2006
The first-time income tax treaty and protocol between Chile and Sweden, signed on 4 June 2004, entered into force on 30 December 2005. The treaty generally applies from 1 January 2006.
Feb 19, 2006
Amendments on taxation of owners of small and medium-size enterprises
Dec 06, 2005
On 23 November 2005, Sweden ratified the new protocol to the Sweden-United States Income Tax Treaty of 1 September 1994, signed on 30 September 2005, by way of Law SFS 1994:1617 published in the Svensk Frfattningssamling (official publication of statutes in Sweden).
Dec 06, 2005
Proposal to grant foreign tax credit for taxes paid on indirect foreign investments
Nov 09, 2005
Details of the protocol signed by Sweden and the United States on 30 September 2005 to the Sweden-United States income tax treaty of 1 September 1994 have become available. The protocol provides for a zero withholding tax in respect of inter-company dividends. The application of the zero rate essentially requires that (i) the beneficial owner is a company resident of the other contracting state that has owned, directly or indirectly, through one or more residents of either contracting states, shares representing 80% or more of the voting power in the company paying the dividends for at least a 12-month period ending on the date on which the entitlement to the dividends is determined and (ii) certain conditions under the tax treaty's limitation-on-benefits clause are met. Under certain conditions, pension funds are also eligible for the zero rate.
Nov 09, 2005
On 30 September 2005 Sweden and the United States signed a protocol to the Sweden-United states income tax treaty of 1 September 1994. Further details of the protocol will be reported subsequently.
Oct 16, 2005
Nigeria and Sweden signed a first-time income tax treaty and protocol on 18 November 2004.
Jun 09, 2005
The first-time income tax agreement and annex between Taiwan and Sweden, signed on 8 June 2001, entered into force on 24 November 2004. The agreement generally applies from 1 January 2005.
Jan 19, 2005