The budget bill for 2017, as presented to the Swedish parliament (Riksdagen) last week, reflects an agreement between the formal coalition governing parties (the Social Democrat and Green parties) and the Left Party. In general, the budget primarily focuses on social issues (welfare, jobs, accommodating refugees, gender equality, etc.), and it contains very few reforms in the corporate tax area, except for some changes affecting taxation in the energy sector. There is also a focus on efforts to counter tax evasion and tax avoidance.
Among the corporate tax proposals in the budget for 2017 are the following measures that generally would be effective beginning in 2017.
Read a September 2016 report (Swedish) prepared by the KPMG member firm in Sweden: Budgetpropositionen för 2017 presenterad
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