KPMG Sweden

Thomas Andersson and Tobias Almqvist of KPMG Sweden discuss a Supreme Administrative Court ruling affirming the right to judicial review of corresponding adjustments under tax treaties, ensuring legal remedies for double taxation disputes

Marie Hedin and Pontus Fornell of KPMG Sweden say a Swedish Supreme Administrative Court ruling reshapes VAT apportionment for mixed-use businesses and increases EU alignment, but subsequent Swedish Tax Agency guidance complicates the picture

Åsa Edesten and Mazlum Yildiz of KPMG Sweden say there remains a lack of clear legal precedent on the impact of ‘control over risk’ in assessing contractual terms between related parties, despite a recent ruling