| Tittel: | The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden |
| Ansvar: | Pardis Nabavi, Martin Nordström |
| Forfatter: | Nabavi, Pardis  / Nordström, Martin |
| Materialtype: | Artikkel - elektronisk |
| Signatur: | Nordic tax journal |
| Utgitt: | Stockholm : Nordic Tax Research Council, 2023 |
| Omfang: | 13 sider |
| ISBN/ISSN: | 2246-1809 |
| Serie: | Nordic Tax Journal ; 1/2023 |
| Emneord: | Internasjonal skatterett / Selskapsrett / Skatterett |
| Geografiske emneord: | Sverige |
| Note: | Open access, Attribution 4.0 International (CC BY 4.0)
Utgis av Sciendo. |
| Innhold: | Abstract
This paper examines the budgetary impact
and dynamic effects of implementing a global minimum
tax in Sweden. Using a new dataset of global activities
of large Swedish companies, we estimate that Swedish
tax revenue could increase by approximately SEK 500
million per year (around EUR 50 million). In addition,
we estimate that administrative costs can be of the same
order of magnitude and discuss the role of safe harbor
rules to limit the administrative burden.
Keywords: BEPS, OECD, Global Minimum Tax, Corporate Tax, Sweden. |