Tag: Sweden
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Chapter 33a of the Tax Procedure Act (Skatteförfarandelagen 2011:1244) in Sweden
Chapter 33a of the Swedish Tax Procedure Act (Skatteförfarandelagen 2011:1244) deals with country-by-country reporting for large multinational enterprise groups. This chapter implements the EU directive adopted in 2016 on country-by-country reporting, which is based on the OECD’s BEPS Action 13.Key points about Chapter 33a include: The 2024 update to the OECD guidance clarifies how to handle…
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Country-by-Country Reporting (CbCR) Regulation in Sweden
Sweden has adopted Country-by-Country Reporting (CbCR) requirements in line with the OECD’s BEPS (Base Erosion and Profit Shifting) Action 13 and the EU Directive on Administrative Cooperation (DAC4). The Swedish Tax Agency (Skatteverket) is responsible for administering these rules, which aim to ensure tax transparency among multinational enterprises (MNEs). This guide provides comprehensive information to…
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How CbC reporting is presented in Sweden
Country-by-Country (CbC) reporting has become a crucial aspect of international taxation, aimed at promoting transparency and preventing base erosion and profit shifting (BEPS). In Sweden, the implementation of CbC reporting aligns with global standards, primarily guided by the OECD’s Base Erosion and Profit Shifting (BEPS) Action 13 recommendations. This article provides a comprehensive guide for…
CbC Reporting 