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Offentlig land-för-land-rapportering – en studie av direktiv (EU) 2021/2101:s effekter i svensk rätt

Hackfelt, Julia LU (2021) LAGF03 20212
Department of Law
Faculty of Law
Abstract
In the more digital economy aggressive tax planning has become increasingly common. Due to their global nature, multinational corporations can move profits between countries in order to reduce their taxes. Both the OECD and the EU are continuously working to reduce the aggressive tax planning globally. Through the BEPS project several tools have been developed. One of these is country-by-country-reporting, which means that multinational corporations with an annual income above 750 million EUR in a special report must report certain information to the tax agencies. In Swedish law country-by-country-reporting is implemented in chapter 33 a of the Tax Procedures Act. The country-by-country-reports are currently classified with tax secrecy... (More)
In the more digital economy aggressive tax planning has become increasingly common. Due to their global nature, multinational corporations can move profits between countries in order to reduce their taxes. Both the OECD and the EU are continuously working to reduce the aggressive tax planning globally. Through the BEPS project several tools have been developed. One of these is country-by-country-reporting, which means that multinational corporations with an annual income above 750 million EUR in a special report must report certain information to the tax agencies. In Swedish law country-by-country-reporting is implemented in chapter 33 a of the Tax Procedures Act. The country-by-country-reports are currently classified with tax secrecy according to the 27th chapter 1st and 5th paragraphs of the Public Access to Information and Secrecy Act.
The EU have recently chosen to take the country-by-country-reporting one step further by making the reports public through a new directive, directive (EU) 2021/2101. The new directive implements an obligation for corporations to publish the country-by-country reports on their websites for at least five years. The purpose of the directive is mainly to create a more transparent system that enables the possibility for public audit. A particular problem with this is the public publishing of the country-by-country-reports relation to the Swedish tax secrecy.
The essay lands in the conclusions that the new directive could lead to an increased administrative work for the corporations. The new directive could also lead to more transparency in the corporations’ businesses. Increased transparency and administrative work could lead to the corporations taking more responsibility for their taxes and therefore also using less aggressive tax planning methods. However, it is difficult to come to any clear conclusions in the matter that public country-by-country-reporting automatically leads to reduced aggressive tax planning. (Less)
Abstract (Swedish)
Aggressiv skatteplanering har i takt med den digitala ekonomin blivit alltmer vanligt. På grund av multinationella företags globala natur har dessa en fördel i skattehänseenden genom att de kan flytta vinster mellan länder i syfte att betala mindre skatt. Både inom OECD och EU pågår ett ständigt arbete med att minska den aggressiva skatteplaneringen globalt. Genom BEPS-projektet har ett par verktyg tagits fram. Ett av dessa är land-för-land-rapporter som innebär att multinationella företag med årliga intäkter på över 750 miljoner EUR ska lämna in särskilda rapporter till skattemyndigheterna. I svensk rätt finns land-för-land-rapportering implementerat i 33 a kap. skatteförfarandelagen (2011:1244). För närvarande omfattas... (More)
Aggressiv skatteplanering har i takt med den digitala ekonomin blivit alltmer vanligt. På grund av multinationella företags globala natur har dessa en fördel i skattehänseenden genom att de kan flytta vinster mellan länder i syfte att betala mindre skatt. Både inom OECD och EU pågår ett ständigt arbete med att minska den aggressiva skatteplaneringen globalt. Genom BEPS-projektet har ett par verktyg tagits fram. Ett av dessa är land-för-land-rapporter som innebär att multinationella företag med årliga intäkter på över 750 miljoner EUR ska lämna in särskilda rapporter till skattemyndigheterna. I svensk rätt finns land-för-land-rapportering implementerat i 33 a kap. skatteförfarandelagen (2011:1244). För närvarande omfattas land-för-land-rapporterna av skattesekretess enligt 27 kap. 1 och 5 §§ offentlighets- och sekretesslagen (2009:400).
EU har nyligen valt att ta land-för-land-rapporteringen ett steg längre genom att göra rapporterna offentliga med införandet av ett nytt direktiv, direktiv (EU) 2021/2101. Det nya direktivet implementerar en skyldighet för företag att publicera land-för-land-rapporterna på sina webbplatser i minst fem år. Syftet med direktivet är framför allt att skapa ett mer transparent och enhetligt system som möjliggör offentlig granskning av företagen. En särskild problematik är den offentliga publiceringen av land-för-land-rapporters förhållande till den svenska skattesekretessen.
Uppsatsen landar i slutsatserna att det nya direktivet dels innebär ett ökat administrativt arbete för företagen, dels en ökad transparens och insyn i företagens verksamhet. Den ökade transparensen och administrativa arbetet skulle kunna leda till att företag väljer att ta ett större ansvar för sin beskattning och således väljer att tillämpa mindre aggressiva skatteplaneringsmetoder. Det är dock svårt att dra en klar slutsats i att offentlig land-för-land-rapportering automatiskt leder till en minskad aggressiv skatteplanering. (Less)
Please use this url to cite or link to this publication:
author
Hackfelt, Julia LU
supervisor
organization
course
LAGF03 20212
year
type
M2 - Bachelor Degree
subject
keywords
Skatterätt
language
Swedish
id
9069973
date added to LUP
2022-02-15 11:35:48
date last changed
2022-02-15 11:35:48
@misc{9069973,
  abstract     = {{In the more digital economy aggressive tax planning has become increasingly common. Due to their global nature, multinational corporations can move profits between countries in order to reduce their taxes. Both the OECD and the EU are continuously working to reduce the aggressive tax planning globally. Through the BEPS project several tools have been developed. One of these is country-by-country-reporting, which means that multinational corporations with an annual income above 750 million EUR in a special report must report certain information to the tax agencies. In Swedish law country-by-country-reporting is implemented in chapter 33 a of the Tax Procedures Act. The country-by-country-reports are currently classified with tax secrecy according to the 27th chapter 1st and 5th paragraphs of the Public Access to Information and Secrecy Act. 
The EU have recently chosen to take the country-by-country-reporting one step further by making the reports public through a new directive, directive (EU) 2021/2101. The new directive implements an obligation for corporations to publish the country-by-country reports on their websites for at least five years. The purpose of the directive is mainly to create a more transparent system that enables the possibility for public audit. A particular problem with this is the public publishing of the country-by-country-reports relation to the Swedish tax secrecy. 
The essay lands in the conclusions that the new directive could lead to an increased administrative work for the corporations. The new directive could also lead to more transparency in the corporations’ businesses. Increased transparency and administrative work could lead to the corporations taking more responsibility for their taxes and therefore also using less aggressive tax planning methods. However, it is difficult to come to any clear conclusions in the matter that public country-by-country-reporting automatically leads to reduced aggressive tax planning.}},
  author       = {{Hackfelt, Julia}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Offentlig land-för-land-rapportering – en studie av direktiv (EU) 2021/2101:s effekter i svensk rätt}},
  year         = {{2021}},
}