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Sweden proposes mandatory disclosure rules relating to tax arrangements

Sweden - February 20 2019 On January 15, 2019, the Swedish government published an official report on the outcomes of an inquiry regarding reporting obligations relating to tax...

Louise Vidlund.

Finnish Supreme Administrative Court ruled on carried interest in private equity structures

Finland - April 10 2017 On 16 March 2017, the Supreme Administrative Court (SAC) of Finland issued a ruling on the tax treatment of carried interest in a private equity...

Jaakko Klemettilä.

Sweden proposes new system for corporate taxation: a redistribution of tax payments in the business sector

Sweden - June 25 2014 A Swedish government committee mandated to analyze the Swedish corporate tax system - including the need for a more comprehensive approach to the...

Swedish withholding tax rules are contrary to EU law

Sweden - May 29 2013 As a main rule under domestic law, Swedish withholding tax is levied on outbound dividends when the recipient entitled to receive the dividend is a...