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Controlled Foreign Corporation (CFC) taxation in Sweden and new "business purpose" test.

Controlled Foreign Corporation (CFC) taxation in Sweden and new “business purpose” test.

 

by Peter Sundgren

 

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Taxation in Sweden of cross-border interest payments of corporations.

Last September 11 the Swedish IFA (International Fiscal Association) Branch arranged a meeting to discuss the draft national reports for the 2008 IFA Congress in Brussels. This type of meeting is held every year shortly before the deadline for submission of the reports with the purpose of giving the reporters an opportunity to discuss their work and to obtain comments and further input from other members of the Swedish branch.

 

One of the main subjects (number II) deals with the international tax aspects of interest payments under the title “New tendencies in tax treatment of cross-border interest of corporations”. The two national reporters for Sweden are Lars Jonsson senior tax partner of Linklaters, Stockholm and Peter Melz, professor of Fiscal Law at the University of Stockholm.

Öppet brev till finansministern ang. Sveriges internationella skattesystem

Every citizen has a duty to be a                                          
nuisance to his government”

(Thomas Jefferson)

 

 

 

 

Till Finansdepartementet.

 

 

 

Angående Sveriges internationella skattesystem.

 

Interpretation of tax treaties authenticated in two or more languages- a case study.

 

Interpretation of tax treaties authenticated in two or more languages – a case study. [1]

 

 

 

 

In 2004 the Supreme Administrative Court of Sweden (SAC), delivered an advance ruling, RÅ 2004 not 59, regarding the interpretation of the Sweden – Peru tax treaty that was signed 17 September 1966.

 

The case focuses on the problems of  treaty interpretation caused by a divergence of language in the two texts of the treaty,  but it highlights also a number of additional interpretation issues.

 

Hem/bostad i Sverige vid utflyttning - skatterättsliga konsekvenser

Det följande utgörs av två artiklar som tidigare publicerats i Skattenytt 2007 nummer 4-5 angående de skatterättsliga problem som uppkommer i samband med en utflyttning från Sverige när man bibehåller ett hem eller en bostad här i riket.

Peter Sundgren

 

The Sweden-Austria tax treaty scandal

The Sweden-Austria tax treaty scandal.
by Peter Sundgren

 

At a meeting in February 2007 arranged by the Swedish IFA branch and hosted  by Deloitte, Stockholm, representatives from the international office of the Swedish Finance Department, Mrs. Ingela Willfors and Mr. Claes Hammarstedt, had been invited to give information about the present situation regarding Sweden’s tax treaty network and other related international tax matters.

 

When the discussion turned to the Sweden-Austria treaty and the recent  developments thereof  I  probably spoiled the agreeable atmosphere of the meeting by  venting my serious grievances regarding the Finance Department’s deplorable mismanagement of this treaty.

New capital gains tax rules on shares sold by emigrating Swedish residents

New capital gains tax rules on shares sold by emigrating Swedish residents.

 

Peter Sundgren                                                                                                                                                     

 

Taxation of foreign "experts" according to the Expert Tax Law and tax roll-overs.

Appraisal of the Tax Law for Foreign Experts (the “Expert Tax Law”, ETL) (and further considerations regarding tax roll-overs).

 

by Peter Sundgren

 

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In Sweden there are two tax payer categories that are granted special exemptions from State Tributes (skattefrälsen) – lingonberry pickers and foreign experts.

 

The tax breaks in a nut shell regarding this latter mentioned category under the ETL (chapter 11 paragraphs 22-23 of the Income Tax Law) are afforded only to foreign nationals employed by Swedish employers or foreign employers with permanent establishments in Sweden for a period of maximum three years who, after approval by the so called Scientist’s Tax Board (Forskarskattenämnden), are classified as experts/key personnel/company managers or scientists. The (normal) Swedish income tax in these cases and social security charges in these cases are based on only 75% of the gross income of the employee. Certain fringe benefits are tax free altogether. The total reduction of taxes and social security charges over a three year period, see below, amounts to about one and a quarter million SEK, the tax free benefits not included.

Maria Borelius' (internationella) skatteaffärer

Maria Borelius’ (internationella) skatteaffärer.

av Peter Sundgren

När en person med så hög offentlig profil att hon t o m ingår i den svenska regeringen, tillika ansvarig för Sveriges internationella handelsförbindelser, blir inblandad i vad som antyds vara dubiösa och svindlande skatteaffärer med med lågskattebolag i ökända skatteparadis och detta föranleder statsministern att anlita en av landets främsta affärsrättsadvokater för att klarlägga hennes ekonomiska situation vilket därefter synes ha medfört att hon avgår som minister är det klart att detta hos en gammal internationell skatteanalytiker som undertecknad väcker intresse för de underliggande omständigheterna och vad som skatterättsligt faktiskt kan gälla i denna uppmärksammade affär.

 

New protocol to the Sweden-Austria tax treaty on capital gains taxation.

More on the Sweden-Austria tax treaty

(by Peter Sundgren)

 

The Sweden-Austria tax treaty which was signed originally in1959 is the oldest bilateral tax  treaty in force as far as both countries are concerned. At its latest revision in 1991, it was agreed that the treaty was outdated in several respects and that one should negotiate a new treaty “as soon as possible”. Talks were subsequently started and resulted in an initialed draft in 1995. Since then, however, nothing has happened. When inquiring about the treaty the answer, over the last eleven years, has been that an “exchange of letters is in progress”.

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