KPMG Sweden

Åsa Edesten and Mazlum Yildiz of KPMG Sweden say there remains a lack of clear legal precedent on the impact of ‘control over risk’ in assessing contractual terms between related parties, despite a recent ruling

Anna Valdemarsson and Eljesa Loshaj of KPMG Sweden consider the impact of a proposed update to the remuneration threshold for expert tax relief and a clarification of the employer concept in relation to expert tax

Maria Andersson Berg of KPMG Sweden explains the main proposed amendments and says joint calculation of the deduction base and net interest income will create a more favourable system for most groups