<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>This paper examines the budgetary impact and dynamic effects of implementing a global minimum tax in Sweden. Using a new dataset of global activities of large Swedish companies, we estimate that Swedish tax revenue could increase by approximately SEK 500 million per year (around EUR 50 million). In addition, we estimate that administrative costs can be of the same order of magnitude and discuss the role of safe harbor rules to limit the administrative burden.</p>
</abstract>

This paper examines the budgetary impact and dynamic effects of implementing a global minimum tax in Sweden. Using a new dataset of global activities of large Swedish companies, we estimate that Swedish tax revenue could increase by approximately SEK 500 million per year (around EUR 50 million). In addition, we estimate that administrative costs can be of the same order of magnitude and discuss the role of safe harbor rules to limit the administrative burden.

The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden<sup><xref ref-type="fn" rid="j_ntaxj-2023-0007_fn_001">1</xref></sup>

Nordic Tax Journal

This work is licensed under the Creative Commons Attribution 4.0 International License.

The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden

This paper examines the budgetary impact and dynamic effects of implementing a global minimum tax in Sweden. Using a new dataset of global activities of large...

The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden¹

Article Category: Article

Published Online: Apr 22, 2024

Page range: 111 - 123

DOI: https://doi.org/10.2478/ntaxj-2023-0007

Keywords
BEPS, OECD, Global Minimum Tax, Corporate Tax, Sweden

© 2023 Pardis Nabavi et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden1

Article Category: Article

Published Online: Apr 22, 2024

Page range: 111 - 123

DOI: https://doi.org/10.2478/ntaxj-2023-0007

KeywordsBEPS, OECD, Global Minimum Tax, Corporate Tax, Sweden

© 2023 Pardis Nabavi et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden¹

Keywords
BEPS, OECD, Global Minimum Tax, Corporate Tax, Sweden