Rapporteringspliktiga arrangemang - En undersökning om vad det innebär att Skatteverket ska använda inlämnade uppgifter som underlag för skattekontroll
On the July 1, 2020, a new framework of rules regarding reportable arrangements was introduced in Sweden and at the same time a reporting obligation to give information about reportable arrangements to the Swedish Tax Agency (STA) was introduced. For an arrangement to be reportable it must be cross-border and include at least one hallmark. A hallmark is a characteristic in an arrangement which is
