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Sweden > Legal Developments > Tax & Private Client > Law firm and leading lawyer rankings

Editorial

Press releases and law firm thought leadership

This page is dedicated to keeping readers informed of the latest news and thought leadership articles from law firms across the globe.

If your firm wishes to publish press releases or articles, please contact Shehab Khurshid on +44 (0) 207 396 5689 or shehab.khurshid@legalease.co.uk

 

Delphi Tax Alert June 2012

June 2012 - Tax & Private Client. Legal Developments by Delphi.

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In a previous newsletter no. 1, April 2012 we described the Swedish government’s proposal on limitation of interest deductions. The bill was circulated for comments, which has now resulted in an amended proposal which, as a whole, follows the initial proposal.

Delphi Tax Alert

May 2012 - Tax & Private Client. Legal Developments by Delphi.

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The Swedish government has proposed new legislation which will entail further restrictions regarding tax deductions for interest expenses on inter-company loans. Kindly note that the proposed legislation will broaden the definition of the term ”affiliated companies”.

Simplified expert tax

October 2011 - Tax & Private Client. Legal Developments by Delphi.

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The purpose of the rules when they were introduced was to strengthen Sweden’s international competitiveness and to create incentives for companies to choose Sweden for start-ups and encourage companies to locate or retain leading management functions in Sweden.

Temporary law on tax respite: postponing or preventing bankruptcies?

February 2011 - Tax & Private Client. Legal Developments by Wistrand.

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The rate at which corporate bankruptcies occur depends on a variety of factors. In Sweden, one of these factors may be the temporary law on tax respite. The tax payments that were delayed fall due on January 17 2011.

Sale of subsidiary and deduction for input VAT on consultancy costs

November 2010 - Tax & Private Client. Legal Developments by Delphi.

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The Administrative Court of Appeal in the so-called SKF case refused a deduction for input VAT on certain consultancy costs incurred in conjunction with disposal of a subsidiary. The case is particularly interesting for companies which procure services in conjunction with so-called packaging of properties and for advisors in such transactions. Delphi’s tax advisors Mikael Knutsson and Johan Kristoffersson report on case law.

Worse tax position for R&D in Sweden

November 2010 - Tax & Private Client. Legal Developments by Delphi.

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An article in Biotech Sweden in August 2010, which is based on material supplied by Peter Utterström at Delphi, concludes that Swedish tax rules for R&D companies are more restrictive than those which apply in several other EU countries.

Sale of Subsidiary and Deduction for Input VAT on Consultancy Costs

October 2010 - Tax & Private Client. Legal Developments by Delphi.

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The Administrative Court of Appeal in the so-called SKF case refused a deduction for input VAT on certain consultancy costs incurred in conjunction with disposal of a subsidiary. The case is particularly interesting for companies which procure services in conjunction with so-called “enveloping of properties” and for advisors in such transactions.

Taxation of gift of future dividend

March 2010 - Tax & Private Client. Legal Developments by Delphi.

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Two new Supreme Administrative Court rulings make it clear that it is possible to give away dividends from a closely-held company without the giver being taxed for the dividend.

Time of employee’s acquisition of shares with restricted right of disposal

March 2010 - Tax & Private Client. Legal Developments by Delphi.

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The time of acquisition is decisive in terms of when taxation takes place. Oscar Nilsson reports on two rulings from the Supreme Administrative Court.

Agreement on the exchange of information between countries in taxation matters

March 2010 - Tax & Private Client. Legal Developments by Delphi.

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Sweden has entered into new agreements with several countries on the exchange of information in taxation matters. Thomas HĂĄkansson reports on the new agreements.

Proposals to Limit Interest Deductions

November 2008 - Tax & Private Client. Legal Developments by Wistrand.

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Government proposes change in limitations regarding interest deduction for internally financed acquisition of shares (etc.) in a privity (unity of interests).

Proposal to amendments of the tax legislation on account of the 2008 finance bill

October 2008 - Tax & Private Client. Legal Developments by Delphi.

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Ahead of the Autumn finance bill, the goverment has stated that SEK 30billion will be designed for reforms in the labour market and enterprise, welfare and investment for the future

Treaty Override - a Tax Treaty's relation to (new) Swedish CFC rules

October 2008 - Tax & Private Client. Legal Developments by Delphi.

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On 3 April 2008, the Supreme Administritive Court announced a decision in a case which has given rise to strong reactions amoung tax law specialists.

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Law firm partners and practice heads explain how their firms are adapting to clients' changing needs

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