Sweden
Overview of CbC reporting requirements
Sweden has fully implemented the BEPS Action 13 (CbC reporting) minimum standard and meets all of the terms of references.
First reporting fiscal year: Commencing on or after 1 January 2016
Consolidated group revenue threshold: SEK 7 billion
Filing deadline: 12 months following the end of the reporting fiscal year
The domestic legal and administrative framework
Sweden confirms that its rules have not changed and continue to be applied effectively. Sweden continues to meet all terms of reference.1
The exchange of information framework
Sweden confirms that its rules have not changed and continue to be applied effectively. Sweden continues to meet all terms of reference.
Appropriate use of CbC reports
Sweden confirms that its rules have not changed and continue to be applied effectively. Sweden continues to meet all terms of reference.
Note
← 1. Sweden’s 2017/2018 peer review included a monitoring point relating to the conditions under which local filing may be required (paragraph 8 (c) iv. b) of the terms of reference). This monitoring point remains in place.