Orbitax

Sweden Tax News

European Commission requests Belgium to terminate discriminatory taxation of inbound dividends

13 August 2006

European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends

13 August 2006

European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive

13 August 2006

European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid

13 August 2006

European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures

13 August 2006

Proposal to terminate tax treaty between Sweden and Peru adopted

11 July 2006

Proposal to clarify rules on set-off of capital losses on unquoted and quoted participations

14 June 2006

Treaty between Peru and Sweden – negotiations

14 June 2006

Proposal to terminate treaty between Sweden and Peru submitted

14 May 2006

US Senate ratifies protocol to treaty between Sweden and US

14 May 2006

US Foreign Relations Committee approves protocol to treaty between Sweden and US

9 April 2006

Rules to prevent tax evasion proposed

9 April 2006

US Senate hearings on protocol to treaty between Sweden and US

16 March 2006

Amendments to Income Tax Law and Coupon Tax Law

19 February 2006

The first-time income tax treaty and protocol between Chile and Sweden, signed on 4 June 2004, entered into force on 30 December 2005. The treaty generally applies from 1 January 2006.

19 February 2006

On 23 November 2005, Sweden ratified the new protocol to the Sweden-United States Income Tax Treaty of 1 September 1994, signed on 30 September 2005, by way of Law SFS 1994:1617 published in the Svensk Frfattningssamling (official publication of statutes in Sweden).

6 December 2005

Amendments on taxation of owners of small and medium-size enterprises

6 December 2005

Proposal to grant foreign tax credit for taxes paid on indirect foreign investments

9 November 2005

Details of the protocol signed by Sweden and the United States on 30 September 2005 to the Sweden-United States income tax treaty of 1 September 1994 have become available. The protocol provides for a zero withholding tax in respect of inter-company dividends. The application of the zero rate essentially requires that (i) the beneficial owner is a company resident of the other contracting state that has owned, directly or indirectly, through one or more residents of either contracting states, shares representing 80% or more of the voting power in the company paying the dividends for at least a 12-month period ending on the date on which the entitlement to the dividends is determined and (ii) certain conditions under the tax treaty's limitation-on-benefits clause are met. Under certain conditions, pension funds are also eligible for the zero rate.

9 November 2005

On 30 September 2005 Sweden and the United States signed a protocol to the Sweden-United states income tax treaty of 1 September 1994. Further details of the protocol will be reported subsequently.

16 October 2005

Nigeria and Sweden signed a first-time income tax treaty and protocol on 18 November 2004.

9 June 2005

The first-time income tax agreement and annex between Taiwan and Sweden, signed on 8 June 2001, entered into force on 24 November 2004. The agreement generally applies from 1 January 2005.

19 January 2005

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