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Delade åsikter om tilläggsskattelagen - En analys av tilläggsskattelagen förhållande till OECD som tolkningskälla och dubbelbeskattning

Åsberg, Amanda LU (2024) LAGF03 20242
Department of Law
Faculty of Law
Abstract (Swedish)
Denna uppsats analyserar Lag (2023:875) om tilläggsskatt, med fokus på dess bakgrund, syfte och juridiska implikationer. Lagen, som implementerar EU:s minimibeskattedirektiv inom ramen för OECD:s Inclusive Framework, syftar till att motverka Base Erosion and Profit Shifting (BEPS) genom en global minimiskattesats på 15 procent. Målet är att säkerställa rättvis beskattning av multinationella företag och skydda staters skattebaser. Samtidigt har potenti-ella utmaningar kring dubbelbeskattning och rättssäkerhet identifieras under lagstiftningsprocessen.
OECD:s modellregler och riktlinjer utgör en central tolkningskälla för lagen. Detta möjliggör en harmoniserad och flexibel tillämpning som anpassar sig till internationella förändringar.... (More)
Denna uppsats analyserar Lag (2023:875) om tilläggsskatt, med fokus på dess bakgrund, syfte och juridiska implikationer. Lagen, som implementerar EU:s minimibeskattedirektiv inom ramen för OECD:s Inclusive Framework, syftar till att motverka Base Erosion and Profit Shifting (BEPS) genom en global minimiskattesats på 15 procent. Målet är att säkerställa rättvis beskattning av multinationella företag och skydda staters skattebaser. Samtidigt har potenti-ella utmaningar kring dubbelbeskattning och rättssäkerhet identifieras under lagstiftningsprocessen.
OECD:s modellregler och riktlinjer utgör en central tolkningskälla för lagen. Detta möjliggör en harmoniserad och flexibel tillämpning som anpassar sig till internationella förändringar. Samtidigt framkommer kritiska synpunkter. Kri-tiken pekar på att beroendet av OECD:s riktlinjer, som soft law, kan skapa rättslig osäkerhet och påverka svenska rättsprinciper såsom legalitetsprincipen och normgivningsmakten. Uppsatsen konstaterar dock att flexibiliteten i till-äggsskattelagen ger utrymme för justeringar och vidareutveckling av rättslä-get, vilket kan minska osäkerheten.
En annan central fråga som behandlas är risken för dubbelbeskattning. Dub-belbeskattning kan uppstå på grund av otydligheter i lagens utformning och variationer i tolkning av modellreglerna mellan olika länder. Trots detta identi-fieras flera mekanismer i lagen som adresserar dessa risker, såsom tydliga regler för fastställande av enheters skattemässiga hemvist och harmonisering med EU-rätten.
I analysen framhålls att tilläggsskattelagen är ett steg mot en mer rättvis och sammanhållen global skatteordning. Den balanserar internationella och nation-ella intressen, även om vissa rättsliga och praktiska utmaningar kvarstår. En tydlig slutsats är att lagen stärker Sveriges internationella roll i kampen mot BEPS, men att dess framgång på lång sikt är beroende av fortsatt harmonise-ring och utveckling på global nivå. (Less)
Abstract
This thesis examines the Swedish law ”Lag (2023:875) om tilläggsskatt,” focusing on its background, purpose, and legal implications. As part of Swe-den's commitments within the OECD's Inclusive Framework, the law imple-ments the EU Minimum Tax Directive to counteract Base Erosion and Profit Shifting (BEPS) by introducing a 15 percent global minimum tax rate. Its aim is to ensure fair taxation of multinational enterprises, promote competitive neutrality, and safeguard national tax bases. At the same time, potential chal-lenges related to double taxation and legal certainty have been identified dur-ing the legislative process.
The OECD's model rules and guidelines serve as a central interpretative source for the law. This enables a... (More)
This thesis examines the Swedish law ”Lag (2023:875) om tilläggsskatt,” focusing on its background, purpose, and legal implications. As part of Swe-den's commitments within the OECD's Inclusive Framework, the law imple-ments the EU Minimum Tax Directive to counteract Base Erosion and Profit Shifting (BEPS) by introducing a 15 percent global minimum tax rate. Its aim is to ensure fair taxation of multinational enterprises, promote competitive neutrality, and safeguard national tax bases. At the same time, potential chal-lenges related to double taxation and legal certainty have been identified dur-ing the legislative process.
The OECD's model rules and guidelines serve as a central interpretative source for the law. This enables a harmonized and flexible application that adapts to international developments. However, critical perspectives are also highlighted. These critiques emphasize that reliance on OECD guidelines, as a form of soft law, may lead to legal uncertainty and challenge foundational Swedish legal principles such as the principle of legality and the distribution of legislative powers. Nevertheless, the thesis concludes that the flexibility inherent in the tilläggsskattelag allows for adjustments and further develop-ment of the legal framework, thereby potentially mitigating such uncertainties.
Another key issue addressed is the risk of double taxation. Double taxation may arise due to ambiguities in the drafting of the Act and variations in the interpretation of the model rules across jurisdictions. Despite these risks, the Act incorporates several mechanisms to address them, including clear rules for determining the tax residency of entities and alignment with EU law.
The analysis underscores that the Additional Tax Act represents a significant step toward a more equitable and unified global tax system. It balances inter-national and national interests, though certain legal and practical challenges remain. A key conclusion is that the Act strengthens Sweden's international role in combating BEPS, while its long-term success depends on continued harmonization and development at the global level. (Less)
Please use this url to cite or link to this publication:
author
Åsberg, Amanda LU
supervisor
organization
course
LAGF03 20242
year
type
M2 - Bachelor Degree
subject
keywords
Skatterätt, OECD, BEPS, lag om tilläggsskatt, tilläggsskatt
language
Swedish
id
9180401
date added to LUP
2025-03-20 14:25:51
date last changed
2025-03-20 14:25:51
@misc{9180401,
  abstract     = {{This thesis examines the Swedish law ”Lag (2023:875) om tilläggsskatt,” focusing on its background, purpose, and legal implications. As part of Swe-den's commitments within the OECD's Inclusive Framework, the law imple-ments the EU Minimum Tax Directive to counteract Base Erosion and Profit Shifting (BEPS) by introducing a 15 percent global minimum tax rate. Its aim is to ensure fair taxation of multinational enterprises, promote competitive neutrality, and safeguard national tax bases. At the same time, potential chal-lenges related to double taxation and legal certainty have been identified dur-ing the legislative process.
The OECD's model rules and guidelines serve as a central interpretative source for the law. This enables a harmonized and flexible application that adapts to international developments. However, critical perspectives are also highlighted. These critiques emphasize that reliance on OECD guidelines, as a form of soft law, may lead to legal uncertainty and challenge foundational Swedish legal principles such as the principle of legality and the distribution of legislative powers. Nevertheless, the thesis concludes that the flexibility inherent in the tilläggsskattelag allows for adjustments and further develop-ment of the legal framework, thereby potentially mitigating such uncertainties. 
Another key issue addressed is the risk of double taxation. Double taxation may arise due to ambiguities in the drafting of the Act and variations in the interpretation of the model rules across jurisdictions. Despite these risks, the Act incorporates several mechanisms to address them, including clear rules for determining the tax residency of entities and alignment with EU law.
The analysis underscores that the Additional Tax Act represents a significant step toward a more equitable and unified global tax system. It balances inter-national and national interests, though certain legal and practical challenges remain. A key conclusion is that the Act strengthens Sweden's international role in combating BEPS, while its long-term success depends on continued harmonization and development at the global level.}},
  author       = {{Åsberg, Amanda}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Delade åsikter om tilläggsskattelagen - En analys av tilläggsskattelagen förhållande till OECD som tolkningskälla och dubbelbeskattning}},
  year         = {{2024}},
}