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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.
Del av verk:Nordic tax journal 1/2023

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