The government has directed the Swedish tax agency (Skatteverket) to review and consider a requirement that large companies must make their tax policy publicly available (such as posting the tax policy on their websites). The tax agency is directed to complete this study and report back its findings by 30 October 2016.
The project is part of a 10-point governmental program, intended to prevent tax evasion. It is believed that making a company’s tax policy publicly available also would be an important step towards pursuing sustainable taxation at the corporate level.
Currently, there is no legal requirement for companies to make their tax policies publicly available.
Read a July 2016 report (Swedish) prepared by the KPMG member firm in Sweden: Skatteverket får i uppdrag att uppmuntra skattepolicyfrågor på företagsledningsnivå
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