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The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden1
Ministry of Finance, Committee Secretary and Doctor of Economy, Committee FI 2021:07 , Stockholm , Sweden.
Ministry of Finance, Committee Secretary and Doctor of Economy, Committee FI 2021:07 , Stockholm , Sweden.ORCID iD: 0000-0002-9249-8306
2023 (English)In: Nordic Tax Journal, E-ISSN 2246-1809, Vol. 2023, no 1, p. 111-123Article in journal (Refereed) Published
Abstract [en]

This paper examines the budgetary impactand dynamic effects of implementing a global minimumtax in Sweden. Using a new dataset of global activitiesof large Swedish companies, we estimate that Swedishtax revenue could increase by approximately SEK 500million per year (around EUR 50 million). In addition,we estimate that administrative costs can be of the sameorder of magnitude and discuss the role of safe harborrules to limit the administrative burden.

Place, publisher, year, edition, pages
Walter de Gruyter, 2023. Vol. 2023, no 1, p. 111-123
Keywords [en]
BEPS, OECD, Global Minimum Tax, Corporate Tax, Sweden
National Category
Economics
Identifiers
URN: urn:nbn:se:kau:diva-101498DOI: 10.2478/ntaxj-2023-0007OAI: oai:DiVA.org:kau-101498DiVA, id: diva2:1893185
Available from: 2024-08-29 Created: 2024-08-29 Last updated: 2026-05-04Bibliographically approved

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Nordström, Martin

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