Sweden — Interpretation of Article 15 of the Nordic tax treaty |
/UK_Tax_Horizons_UKImmigration_2011_150_.jpg) |
|
Background
A new ruling from the Supreme Administrative Court (SAC) confirms that Article 15.1 of the Nordic tax treaty is to be interpreted in line with the OECD model convention when looking at “where the employment is exercised,” i.e., it is the physical presence of the individual that is decisive rather than where the employment is located.
Download
Sweden — Interpretation of Article 15 of the Nordic tax treaty (PDF)
