KPMG Sweden

Tobias Ljunggren and Jessica Silver of KPMG Sweden, who acted as counsel, analyse the implications of a court ruling clarifying that Audi’s winter testing in Sweden does not constitute a permanent establishment

Thomas Andersson and Tobias Almqvist of KPMG Sweden discuss a Supreme Administrative Court ruling affirming the right to judicial review of corresponding adjustments under tax treaties, ensuring legal remedies for double taxation disputes

Marie Hedin and Pontus Fornell of KPMG Sweden say a Swedish Supreme Administrative Court ruling reshapes VAT apportionment for mixed-use businesses and increases EU alignment, but subsequent Swedish Tax Agency guidance complicates the picture