Sweden: Swedish position on capital attribution will lead to double taxation

June 29, 2011

Sweden does not allow the attribution of capital to permanent establishments. It should change its position to help companies avoid double taxation, explains David Perrone of KPMG

The content you are trying to view is exclusive to our subscribers.

To unlock this article:

Take a Free Trial or Login

more across site & bottom lb ros

The carbon border tax regime will come into play in 2026 but its reporting requirements are now in force.

Sam Sholli, October 02, 2023

Disputes around pillar two filings are set to be significant and longwinded, according to a tax director speaking at an ITR conference in London.

Sam Sholli, October 02, 2023

PwC publishes detailed accounts of its behaviour in the tax scandal in Australia, while another tax trial looms for pop star Shakira.

Ralph Cunningham, September 29, 2023

The winners of the ITR Europe, Middle East, and Africa Tax Awards 2023 have been announced!

John Harrison, September 28, 2023

The winners of the ITR Asia-Pacific Tax Awards 2023 have been announced!

John Harrison, September 28, 2023

Mauro Faggion appeared cautiously optimistic as the European Commission waits to see whether all 27 member states will accept its proposal.

Sam Sholli, September 27, 2023

The global minimum rate also won’t entirely stop a race to the bottom, according to a tax director speaking at an ITR conference in London.

Sam Sholli, September 27, 2023

The country’s tax authorities are not interested in seeing transfer pricing studies any more, it was claimed at an ITR industry conference in London.

Sam Sholli, September 26, 2023

The controversial measure is being watered down after criticism from the European Central Bank.

Sam Sholli, September 25, 2023

More than 600 such requests were made in 2022, while HMRC has also bolstered its fraud service, it has been revealed.

Sam Sholli, September 25, 2023