The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden1
and | Apr 22, 2024
About this article
Article Category: Article
Published Online: Apr 22, 2024
Page range: 111 - 123
DOI: https://doi.org/10.2478/ntaxj-2023-0007
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© 2023 Pardis Nabavi et al., published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.
Descriptive statistics for in scope companies (global activities).
| 2021, Billion SEK | ||||||
|---|---|---|---|---|---|---|
| Year | Employees (Thousands) | Revenues | Profits |
Losses | Accrued tax |
UPEs |
| 2016 | 1 700 | 4 900 | 740 | 167 | 69 | 84 |
| 2017 | 1 800 | 4 400 | 880 | 74 | 106 | 98 |
| 2018 | 1 800 | 4 700 | 963 | 53 | 97 | 98 |
| 2019 | 1 800 | 5 000 | 801 | 107 | 103 | 104 |
| 2020 | 1 700 | 4 100 | 470 | 120 | 93 | 110 |
| 2021 | 1 700 | 4 600 | 847 | 42 | 136 | 116 |
Hypothetical top-up tax revenue from Swedish MNEs due to undertaxed foreign entities per year.
| Billion SEK | ||||||
|---|---|---|---|---|---|---|
| Year | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 |
| EU | 14 | 18 | 21 | 8 | 3 | 6 |
| G20 (ex. EU) | 3 | 3 | 5 | 3 | 1 | 1 |
| 9 | 5 | 4 | 2 | 1 | 3 | |
| Total |
26 | 25 | 30 | 12 | 5 | 10 |
Descriptive statistics for in scope companies in Sweden.
| 2021, Billion SEK | ||||||
|---|---|---|---|---|---|---|
| Year | Revenues | Profit |
Loss | Taxes |
Employees (Thousand) | UPE (Number) |
| 2016 | 4 306 | 184 | 196 | 39 | 941 | 84 |
| 2017 | 4 502 | 203 | 242 | 43 | 971 | 98 |
| 2018 | 4 856 | 229 | 350 | 49 | 992 | 98 |
| 2019 | 4 765 | 319 | 318 | 65 | 996 | 104 |
| 2020 | 4 761 | 311 | 299 | 62 | 1 024 | 110 |
| 2021 | 5 227 | 366 | 318 | 67 | 1 036 | 116 |