On 17 March 2017, the Swedish Tax Agency (Skatteverket) updated its declarations and reporting guidance to provide details of the new Country-by-Country (CbC) reporting requirements as approved by parliament on 1 March 2017 ({News-2017-03-06/A/3- previous coverage}). In addition to the main requirements as previously reported, the new CbC guidance also notes that Sweden will not require residen…