En privat sajt med många skattetips och en guldgruva för dem som arbetar aktivt med skatter!

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Skattepunkten AB ger Dig professionell skatterådgivning

Kontakta Skattepunkten AB när Du behöver privat hjälp av en skattekonsult.

Why? Why do we tax business income?

Nedanstående är Niclas Virins anförande vid ett seminarium arrangerat av Skatterättsligt Forum vid Handelshögskolan i Stockholm den 24 april 2006. Övriga föredragshållare var professor Göran Normann och Erki Uustalu, rådgivare till den estniska regeringen. Seminariet leddes av Leif Mutén.

“In every respect the burthen is hard on those who attack an almost universal
opinion. They must be very fortunate as well as unusually capable if they
obtain a hearing at all. They have more difficulty in obtaining a trial, than
any other litigants have in getting a verdict. If they do extort a hearing,
they are subjected to a set of logical requirements totally different from
those exacted from other people”.
 (John Stuart Mill)

International Tax Consequences of Non-Taxation of Swedish Companies

I. Introduction

Niclas Virin is one of Sweden’s most
prominent experts on business taxation. He has participated in numerous
government business tax investigations and he still serves as a judge on the
very respected Tax Advance Rulings Board. In government service for many years
he rose to head of the business tax department of the National Tax Board and,
over the last 20 years or so, has worked for Svenska Handelsbanken as their
Chief Executive Tax Officer. He has authored innumerable articles and
publications on business taxation matters, last but not least the Swedish
national report to next year’s IFA congress (in Sydney) on the subject: “Trends
in company/shareholder taxation: single or double taxation?”1

The Sweden-Austria tax treaty

 
 
At a recent tax seminar arranged by the Swedish branch of the International Fiscal Association (and hosted by Delphi Advokatbyrå) in Stockholm invited representatives of the international tax department of the Swedish Treasury provided information on Sweden’s tax treaty network and current matters relating thereto.
 
With  regard to the Sweden-Austria treaty,  which - it was noted - is frequently (ab)used for eliminating capital gains taxation on the sale of shares (the technique for which shall be explained below) it was reported that a draft for a new treaty was initialled (parafé) on 2 March 1995 and that “an exchange of letters was in progress”. This correspondence between the two countries has thus been going on now for 11 (eleven) years!

Participation exemption and CFC taxation in Sweden – new instruments for international tax planning

Participation
exemption and Controlled Foreign Corporation (CFC) taxation in Sweden – new
instruments for international  tax
planning.

Sweden has
a classical system of corporate taxation subjecting company profits to
(economic) double taxation, first at the company level at a rate of, presently,
28% and then a second time at the shareholder level at the appropriate tax rate
of the recipient; 30 percent for individuals, 28 percent for corporations, 30

Double Tax Conventions and Double Non-taxation

 
Webb-journal on international taxation (Sweden) no 2/2005
by Peter Sundgren
September 2005
---------------------------------------------------------------------------------------------------------------------

 

Double tax conventions and double non-taxation

 
 
I have a friend whose tax situation is so simple that he files his tax return by short message service on his cell phone. But he always complains – which is no surprise as far as Swedish tax payers are concerned - about the amount of taxes that he keeps paying. When I informed him that certain people deriving foreign income legally can avoid taxation altogether by using international treaties for the avoidance of double taxation, his reaction changed from surprise to jealousy and then to sheer indignation. “But it is absurd ” he protested, “that an agreement the very purpose of which is to relieve double, and I repeat, double taxation, winds up doing away with taxation altogether! Something must be very wrong! And, to make matters worse, all this is effected under carefully conducted negotiations between governmental tax experts and then approved by parliaments who in normal cases demonstrate an all too ardent desire to tax us other poor devils!” 

Skatteverket bäddar för (fortsatt) skatteflykt! av Peter Sundgren

På grund av att utländska arbetsgivare varit befriade från att
betala preliminärskatt  för personer anställda i Sverige har många
av dessa under lång tid genom smart utformade anställningsavtal blivit
beskattade bara för sin nettolön. Enkelt uttryckt har de fått
avdrag för sin inkomstskatt.  Sedan riksdagen avskaffat befrielsen
för utländska arbetsgivare att betala preliminärskatt vidhåller likväl
Skatteverket i handledningar och skrivelser att ingenting har hänt!
Nettolönemarknadens aktörer jublar!

 

Labuan Island /treaty override /one more time! av Peter Sundgren

________________________________________________________________________________

Det
är fråga om en mycket liten bestämmelse. Den har veterligen aldrig
tillämpats i praktiken. Och den är numera upphävd. Likväl har den
tilldragit sig ett otroligt intresse i internationella
skatteexpertkretsar.

Synpunkter på Sveriges nya CFC-beskattning och regelverket om participation exemption - av Peter Sundgren

Synpunkter på Sveriges nya CFC-beskattning och
regelverket om participation exemption.

av Peter
Sundgren

 

 

Sveriges nya regler om CFC-beskattning trädde ikraft den 1
januari i år 2004, SFS 2003:1086.

Denna typ av beskattning, som kortfattat går ut på att
man i Sverige löpande beskattar svenska ägare till utländska lågbeskattade
bolag för den del av det utländska bolagets vinst som belöper på bolagsägaren,
i kombination med de nyligen införda reglerna om skattebefrielse för mottagna
utdelningar och uppkomna reavinster inom bolagssektorn - s.k. participation
exemption - ger upphov till ett radikalt nytänkande angående
struktureringen av utländska investeringar. Dessa kan i stor utsträckning
förenklas och systemet ger generellt sett stora skattebesparingar inom
bolagssektorn.

Taxation of Cross-Border Partnerships - by Peter Sundgren

TAXATION OF CROSS-BORDER PARTNERSHIPS

 

Mr. Jesper
Barenfeld at Jönköping
International Business
School, (www.ihh.hj.se),
has recently published his dissertation “Taxation of Cross-Border Partnerships,
Double-Tax Relief in Hybrid and Reverse Hybrid Situations”. (JIBS Dissertation
Series No. 025)

In the
abstract Mr. Barenfeld points out that the heterogeneity of partnership
structures as business vehicles

“constitutes
a challenging factor for countries’ legislation on foreign entity
classification. As these regimes typically disregard the tax treatment of
foreign entities for domestic tax purposes, cross-border partnerships often
face the risk of being treated as taxable persons in one country but as
transparent in another. This is referred to as asymmetrical situations.

Pensionsstiftelse – ett finansiellt verktyg med många fördelar av Clas Ramert

Pensionsstiftelse är en möjlighet som ofta
glöms bort i ett företags finansiella planering. Sedan vi fick nya
avdragsregler för pensionskostnader för några år sedan har
pensionsstiftelser blivit mer intressant än tidigare. De nya reglerna
är enklare och ger i allmänhet högre avdragsrätt.

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