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THE NORWEGIAN TAX APPEAL BOARD'S APPLICATION OF THE CAIANO RULING: FOUR NEW DECISIONS ON OBVIOUS ARITHMETIC OR CLERICAL ERRORS
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PROPOSED AMENDMENTS TO SECTION 10 REGULATION – CONSULTATION PAPER
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TAX PROSPECTS IN SWEDEN AND NORWAY
Predicting the future is always difficult, and in our experience, one rarely gets it right. It is, however, a useful exercise: even an incorrect forecast will leave one better prepared. What follows is Mats Anderson’s speculation on what will happen in the field of tax following the recent general election in Sweden, and Hugo P. Matre's speculation on the prospects for a broad tax settlement in Norway following the Tax Commission's report.
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OECD DISCUSSION DRAFT ON REVISION OF CHAPTER VII ON INTRA-GROUP SERVICES
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VAT GROUPING IN THE NORDICS
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A STATUTORY DEFINITION OF PERMANENT STAY IN SWEDEN
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STRENGTHENED TAX INCENTIVES FOR R&D
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IMPROVED RULES FOR SWEDISH TONNAGE TAXATION
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COMMITMENT FEES AS EXPENSES FOR CREDIT
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NO VAT ON COMPENSATION UNDER DEVELOPMENT AGREEMENTS
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THE SCOPE OF THE SWEDISH TRANSFER PRICING CORRECTION RULE
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SHARES HELD AS INVENTORY CANNOT CONSTITUTE A LINE OF BUSINESS
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EXIT TAX REFORM: WHAT TO EXPECT FROM THE 2027 BUDGET AND BEYOND
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EXTENDED DEDUCTION RIGHT FOR SPONSORSHIP EXPENSES
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DANISH SUPREME COURT CONFIRMS NO TAXATION ON INVALID TRANSACTIONS TO BE REPAID
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