Sweden


  • 17-September-2018

    English, PDF, 128kb

    Effective carbon rates: Key findings for Sweden

    This country note for Sweden provides detail on the proportion of CO2 emissions from energy use subject to different effective carbon rates (ECR), as well as on the level and components of average ECRs in each of the six economic sectors (road transport, off-road transport, industry, agriculture and fishing, residential & commercial, and electricity).

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  • 6-September-2018

    English

    Transfer Pricing Country Profiles

    These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

  • 26-April-2018

    English, PDF, 505kb

    Taxing Wages: Key findings for Sweden

    Sweden had the 10th highest tax wedge among the 35 OECD member countries in 2017. The country had the 9th highest position in 2016. The average single worker in Sweden faced a tax wedge of 42.9% in 2017 compared with the OECD average of 35.9%.

  • 12-April-2018

    English, PDF, 306kb

    Taxation Household Savings: Key findings for Sweden

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

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  • 14-February-2018

    English, PDF, 591kb

    Taxing Energy Use 2018: Key findings for Sweden

    This note describes the taxation of energy use in Sweden. It contains the country’s energy tax profiles, followed by country-specific information to complement the general discussion in Taxing Energy Use 2018 (OECD, 2018).

  • 15-December-2017

    English

    OECD releases second round of peer reviews on implementation of BEPS minimum standards on improving tax dispute resolution mechanisms

    As part of continuing efforts to improve the international tax framework and tax certainty, the OECD has released the second round of analyses of individual country efforts to improve dispute resolution mechanisms. These seven peer review reports represent the second round of stage 1 evaluations of how countries are implementing new minimum standards agreed in the OECD/G20 BEPS Project.

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  • 15-December-2017

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Sweden (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, jurisdictions have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.The peer review process is conducted in two stages.  Stage 1 assesses jurisdictions against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Sweden, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
  • 23-November-2017

    English, PDF, 394kb

    Revenue Statistics: Key findings for Sweden

    The tax-to-GDP ratio in Sweden increased by 0.8 percentage points, from 43.3% in 2015 to 44.1% in 2016. The corresponding figures for the OECD average were an increase of 0.3 percentage points from 34.0% to 34.3% over the same period.

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  • 28-March-2017

    English

    Tax and Skills: Key findings for all countries

    These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.

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  • 30-November-2016

    English

    Consumption Tax Trends: Key findings for all countries

    These country specifc documents provide figures on VAT/GST rates and VAT revenue ratios for OECD member countries from the latest OECD Consumption Tax Trends publication.

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