These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.
English, PDF, 464kb
The tax wedge for the average single worker in Sweden increased by 0.2 percentage points from 42.9 in 2017 to 43.1 in 2018. The OECD average tax wedge in 2018 was 36.1 (2017, 36.2).
This paper analyses the tax treatment of different employment forms for a set of eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The analysis includes labour income taxes, capital income taxes, social contributions, and non-tax compulsory payments.
English, PDF, 391kb
The tax-to-GDP ratio in Sweden did not change between 2016 and 2017. The tax-to-GDP ratio remained at 44.0%. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.0% to 34.2%.
English, PDF, 128kb
This country note for Sweden provides detail on the proportion of CO2 emissions from energy use subject to different effective carbon rates (ECR), as well as on the level and components of average ECRs in each of the six economic sectors (road transport, off-road transport, industry, agriculture and fishing, residential & commercial, and electricity).
English, PDF, 306kb
This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system
English, PDF, 591kb
This note describes the taxation of energy use in Sweden. It contains the country’s energy tax profiles, followed by country-specific information to complement the general discussion in Taxing Energy Use 2018 (OECD, 2018).
As part of continuing efforts to improve the international tax framework and tax certainty, the OECD has released the second round of analyses of individual country efforts to improve dispute resolution mechanisms. These seven peer review reports represent the second round of stage 1 evaluations of how countries are implementing new minimum standards agreed in the OECD/G20 BEPS Project.
These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.