Sweden Opens Public Review of Advance Tax Certainty Rules

Sweden will launch an investigation into its advance tax ruling decision process in a bid to provide taxpayers with more certainty, the government announced Monday.

The Ministry of Finance said it has appointed Mahmut Baran, a former jurist and member of the Legal Council, to lead an investigation of the advance rulings process—addressing the question of whether changes are needed to reduce uncertainty.

Advance rulings provide taxpayers with certainty on how tax rules should be interpreted and applied before they make business decisions. Those rulings, from the tax court, are open to both individuals and businesses.

The government expressed ...