Sweden General CbC Reporting Guidance Published

The Swedish Tax Agency (Skatteverket) has published general guidance for the country's new Country-by-Country (CbC) reporting requirements, which were approved by parliament on 1 March 2017 and will enter into force on 1 April ({News-2017-03-06/A/3- previous coverage}). Some of the main points of the guidance are in relation to the notification of the reporting entity, which is due by the end of the fiscal year concerned. For fiscal years ending before 1 April 2017, however, the notification …