Essays about: "F-tax"

Found 1 essay containing the word F-tax.

  1. 1. No PE – no problem? - A study on the Swedish preliminary income taxes for foreign companies without tax liability in Sweden

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Ossian Mauritzson; [2021]
    Keywords : Tax law; EU law; skatteavdrag; withholding tax; economic employer; F-skatt; F-tax; freedom to provide services; Law and Political Science;

    Abstract : New obligations for foreign companies operating in Sweden have been introduced on 1 January 2021. Despite the absence of a Swedish PE or other tax liability, payments for work performed in Sweden by foreign companies is subject to a requirement of withholding preliminary income tax. READ MORE