The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden1
Article Category: Article
Publié en ligne: 22 avr. 2024
Pages: 111 - 123
© 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 |
Rest of the world |
9 |
5 |
4 |
2 |
1 |
3 |
Total Top-up tax |
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 |