Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Sweden

Recent developments relating to MAP in Sweden prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• new tax treaty with Slovenia (applicable 01/01/2022, replacing existing treaty with Yugoslavia)

• termination of the tax treaties with Greece and Portugal (treaties not applicable since 01/01/2022)

• amending protocol with France (signed 22 May 2023)

• amending protocol with Germany (signed 18 Jan 2023).

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

9 April 2020 - https://doi.org/10.1787/7b3b1492-en

Tax treaty network of Sweden

• 80 treaties, applicable to 84 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Sweden's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
60	2	13

Source: OECD

Sweden's MAP programme

Organisation of competent authority function

• 15 persons:

  • one head of unit

  • 14 persons working on MAP cases:

    • nine persons work on attribution/allocation cases and five persons work on other cases.

• contact persons for MAP requests:

  • Skatteverket, Enheten för internationell samverkan, Behörig myndighet MAP/APA, 205 30 MALMÖ The Swedish Tax Agency, Unit for International Cooperation, Competent Authority MAP/APA, 205 30 Malmö, Sweden.

  • e-mail to the Office of the Competent Authority: [e-mail].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Ansökan om undanröjande av internationell dubbelbeskattning	https://www.skatteverket.se/privat/skatter/arbeteinkomst/internationellainkomster/dubbelbeskattningavrakning/undanrojandeavdubbelbeskattning.4.69ef368911e1304a625800011554.html (Section “Ansökan” to be referred to for form and content of a MAP request, including information requirements)
MAP profile	3 June 2022	https://www.oecd.org/tax/dispute/sweden-dispute-resolution-profile.pdf

Overview of Sweden's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-sweden.pdf for details with respect to Sweden's MAP Statistics.

Figure 2. Cases Closed in 2022

Source: OECD

Figure 3. Evolution of Sweden's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Sweden’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	195	34	87	142
Other cases	140	81	33	188
Total	335	115	120	330

Source: OECD

Table 4. Sweden’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
Start to End
Attribution / Allocation cases	4	97.55	83	25.5	87	28.82
Other cases	0	N/A	33	14.32	33	14.32
All cases	4	97.55	116	22.32	120	24.83

Source: OECD