Consultation response to the European Commission's proposal for a Council Directive laying down rules with regard to corporate taxation of a significant digital presence COM(2018)147 final

IT&Telekomföretagen agrees with the opinion of the Industry Tax Committee.

In addition to what is stated in the response, we would like to emphasize the risk of negative dynamic tax effects on Swedish digital service companies of the proposal for income taxation. If such a tax were to become a reality, it could strongly affect the incentives for investment in small markets such as Sweden. It should also be pointed out that although the proposal in its current form is aimed at larger platform providers, these are an important component of the ecosystem that is the digital economy. There are large and complex dependencies between platforms and the often smaller companies operating on them. Therefore, it cannot be excluded that SMEs would also be indirectly negatively affected by the proposal on revenue taxation.

Should the need arise for additional information or if the Ministry wishes to get in touch with companies that may be affected by the European Commission's proposals, the door is always open.

To NSD's consultation response