Sweden plans to introduce new rules on the taxation of commercial real estate that may complicate tax credits for foreign taxpayers and potentially result in double taxation. Richard Hedin Thyr, tax partner, and Hussein Abdali, tax adviser, at Skeppsbron Skatt, Taxand Sweden, analyse what these proposals could mean.
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The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year