1176. Sweden can legally issue the following three types of rulings within the scope of the transparency framework: (i) preferential regimes;1 (ii) permanent establishment rulings; and (iii) related party conduit rulings.
1177. For Sweden, past rulings are any tax rulings within scope that are issued either: (i) on or after 1 January 2014 but before 1 April 2016; or (ii) on or after 1 January 2010 but before 1 January 2014, provided they were still in effect as at 1 January 2014. Future rulings are any tax rulings within scope that are issued on or after 1 April 2016.
1178. In the prior year’s peer review report, it was determined that Sweden’s undertakings to identify past and future rulings and all potential exchange jurisdictions were sufficient to meet the minimum standard. In addition, it was determined that Sweden’s review and supervision mechanism was sufficient to meet the minimum standard. Sweden’s implementation remains unchanged, and therefore continues to meet the minimum standard.
1179. Sweden has met all of the ToR for the information gathering process and no recommendations are made.