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Sweden to Review Transactions in Relation to EU List of Non-Cooperative Jurisdictions

20 March 2018

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Approved Changes

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Sweden

According to recent reports, the Swedish government has decided for the Tax Agency (Skatteverket) to begin a review focusing on transactions with jurisdictions that have been listed in the EU list of non-cooperative jurisdictions. This will involve reviewing and reporting on categories of transactions that appear to have the primary purpose of tax evasion, as well as issues in relation to the criteria for jurisdictions inclusion in the list. The review is the first part of administrative actions EU Member States are to take in relation to the list, which includes monitoring of transactions and increased audit risk for taxpayers...