The Swedish Tax Agency is the competent authority that enters into mutual agreements with regard to Advance Pricing Agreements (APAs) in accordance with tax treaties between Sweden and other countries. See the Act (2009:1289) on APAs regarding intern...

A call option gives you a right at a certain point of time to buy existing shares in a company at a predetermined price.

A taxpayer, who claims to be subject to international double taxation, or to any other taxation not in accordance with a tax treaty, can apply to the Swedish Tax Agency for a Mutual Agreement Procedure (MAP) to be initiated, with the aim to eliminate...

This kind of option is not linked with specific conditions to your employment, it is freely transferable and you can keep the synthetic option even if you leave your employment.

Om du anser dig vara föremål för internationell dubbelbeskattning kan du vända dig till Skatteverket för att få saken prövad. Det gäller också om du på något annat sätt anser dig ha blivit felaktigt beskattad i förhållande till ett skatteavtal.

Skatteverket är behörig myndighet att ingå så kallade ömsesidiga överenskommelser enligt skatteavtal med andra länder om prissättningsbesked (Advance Pricing Agreement, APA). Se lagen (2009:1289) om prissättningsbesked vid internationella transaktion...

När utländska företag bedriver verksamhet i Sverige genom fast driftställe eller har transaktioner med närstående svenska företag ska särskilda regler beaktas. Detta gäller även omvänt, det vill säga när svenska företag bedriver verksamhet i utlandet...

The stock option is not a security but a right to acquire a share in the future. The price is agreed upon in advance or otherwise on favourable conditions. A characteristic for this kind of option is restricting conditions linked to continued employm...

This kind of option gives the holder a right to payment in cash that equals the market value of the share reduced with the agreed upon price. This kind of incentive program is constructed in a similar way as a stock option program and includes restri...

This page contains information about the test service and technical specification for the e-filing of income statements.