2023-05-102022/23:SkU13 · p.3SkUTaxation
Public Country-by-Country Reporting
Public country-by-country reporting for multinational companies
What's at stake: The decision concerns to what extent multinational companies' profits and tax payments become publicly reviewable country by country – which proponents argue would counter tax evasion that costs developing countries and Sweden large amounts in lost tax revenue annually.
Case texts and AI reasoning are AI-translated from the Swedish originals; the Swedish text is authoritative.
What the vote decides
The question is whether Sweden should actively pursue and introduce requirements for public country-by-country reporting, which would force large companies to openly disclose profits and taxes per country, or whether it suffices to rely on ongoing international cooperation against tax evasion within bodies such as the UN, OECD, and EU.
Yes Yes — the committee proposal
The committee opposes the motion and points to the fact that international efforts against tax evasion and tax fraud have already developed strongly within bodies such as the UN, OECD, and EU, where Sweden participates actively, and therefore sees no need for a pronouncement.
No No — the reservations
Reservation 5 (V, MP)
V and MP want Sweden to introduce requirements for public country-by-country reporting that force multinational companies to openly disclose profits and taxes in every country where they operate, to counter tax evasion that costs developing countries and Sweden large amounts.
Summarised from the committee report. Party labels in the summary come from the report, not from the vote.
What do the votes mean here?
Yes The committee proposal: rejecting the motions (keeping things as they are).
No Backing the counter-proposal: reservation 5 by V, MP.
Abstain The party marks a position of its own that is not one of the two final alternatives.
What each plan points to — and how the party voted
For each party: the vote its own election manifesto and party programme point to in this case, next to how the party actually voted. A plan can only point to Yes or No; a party can also abstain.
| Plan | Vote | Confidence | Evidence | ||
|---|---|---|---|---|---|
| V | No | No 0/21/0/3 | follows the plan | confidence: high | not addressed |
| S | No | Yes 94/0/0/13 | departs from the plan | confidence: medium | derived |
| MP | No | No 0/14/0/4 | follows the plan | confidence: high | not addressed |
| C | No | Yes 21/0/0/3 | departs from the plan | confidence: low | not addressed |
| L | No | Yes 14/0/0/2 | departs from the plan | confidence: low | not addressed |
| KD | No | Yes 15/0/0/4 | departs from the plan | confidence: medium | not addressed |
| M | Yes | Yes 60/0/0/8 | follows the plan | confidence: medium | not addressed |
| SD | Yes | Yes 63/0/0/9 | follows the plan | confidence: low | not addressed |
Committee proposal
The Riksdag rejects the motion 2022/23:2169 by Marielle Lahti et al. (MP).
Original (Swedish)
Riksdagen avslår motion 2022/23:2169 av Marielle Lahti m.fl. (MP).
Riksdag decision: The Riksdag rejected approximately seventy proposals in motions from the ordinary motion period of 2022 concerning tax procedures. The reason is, among other things, that work is already underway on the matters the motions address. The motions contain several proposals on making taxes and fees visible, while other proposals concern F-tax, verification documents, and declaration matters. Further proposals concern tax and fee control, including a national action plan against tax fraud, unreported work, and strengthened efforts against tax fraud. A number of proposals concern rules on certified cash registers, personnel records, and personal liability for corporate representatives. The committee also addresses proposals concerning rules on postponement of tax payment, compensation for costs in tax cases, due process in tax cases, late payment fees, reduced tax administration for businesses, and tax treaties.
Counter-proposals
- The counter-proposal wants Sweden to implement public country-by-country reporting for multinational enterprises. (V, MP) — Reservation 5
Plan vs actual vote
Every party, in chamber order: what its own plan pointed to, how it voted, and the reasoning behind both. Highlighted rows are where the two differ — but a vote that follows the plan is a result too, so the reasoning is there for every party.
The election manifesto points out that tax revenues end up in tax havens and demands that those with large capital assets contribute more to welfare.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto points out that tax revenues end up in tax havens and demands that those with large capital assets contribute more to welfare. The party programme states that the power of financial capital must be broken through regulation and that Sweden should work for international measures against harmful capital flows. A requirement for public country-by-country reporting that forces large companies to openly disclose profits and taxes in each country is a direct application of these commitments.
Original (Swedish)
Valmanifestet pekar ut att skattemedel hamnar i skatteparadis och kräver att de med stora kapitaltillgångar bidrar mer till välfärden. Partiprogrammet slår fast att finanskapitalets makt måste brytas genom regleringar och att Sverige ska verka för internationella åtgärder mot skadlig kapitalrörlighet. Ett krav på offentlig land-för-land-rapportering som tvingar storföretag att öppet redovisa vinster och skatt i varje land är en direkt tillämpning av dessa åtaganden.
- stop tax evasiondecisive»Pengarna du och jag betalar för våra barns skolgång och framgång går till vinster i skolkoncerner och hamnar i skatteparadis.« (2022 manifesto ↗)“The money you and I pay for our children's education and success goes to profits in school corporations and ends up in tax havens.”
- regulate financial capital»Finanskapitalets makt måste brytas genom regleringar och ökad« (party programme ↗)“The power of financial capital must be broken through regulation and increased”
- international tax measures»Sverige ska också verka för en skatt på internationella valutatransaktioner« (party programme ↗)“Sweden should also work for a tax on international currency transactions”
- capital should contribute more»Vänsterpartiet har en skattepolitik som ser till vilka behov som finns och där de med stora kapitaltillgångar eller höga löner får bidra mer till välfärden än de gör idag.« (2022 manifesto ↗)“The Left Party has a tax policy that looks at what needs there are and where those with large capital assets or high salaries contribute more to welfare than they do today.”
The election manifesto requires that tax evasion and money laundering are stopped, and the party programme wants more systematic surveillance of transnational companies because world-spanning corporations create centres of power outside democratic control.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The election manifesto requires that tax evasion and money laundering are stopped, and the party programme wants more systematic surveillance of transnational companies because world-spanning corporations create centres of power outside democratic control. The plan also advocates global instruments such as a tax on financial transactions. Public country-by-country reporting is such a transparency instrument and thus aligns with the plan.
Original (Swedish)
Valmanifestet kräver att skattefusk och penningtvätt stoppas, och partiprogrammet vill att en mer systematiserad bevakning av de transnationella företagen eftersträvas eftersom världsomspännande koncerner skapar maktcentra utanför demokratisk kontroll. Planen förordar också globala instrument som en skatt på finansiella transaktioner. Offentlig land-för-land-rapportering är ett sådant insynsinstrument och ligger därmed i linje med planen.
- stop tax evasiondecisive»Skattefusk, välfärdsbrottslighet och penningtvätt ska stoppas.« (2022 manifesto ↗)“Tax evasion, welfare crime and money laundering shall be stopped.”
- transparency in transnational companies»En mer systematiserad bevakning av de transnationella företagen och en« (party programme ↗)“More systematic surveillance of transnational companies and a”
- democratic control over large companies»världsomspännande koncerner skapar stora ekonomiska maktcentra utanför demokratisk« (party programme ↗)“world-spanning corporations create large economic centres of power outside democratic”
- global tax instruments»En global skatt på finansiella aktiviteter eller transaktioner är ett sådant instrument.« (party programme ↗)“A global tax on financial activities or transactions is such an instrument.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The party programme establishes that corporate tax evasion must be stopped, that arrangements through tax havens must be stopped and that companies' finances must be reported openly.
Plan documents: party programme
Reasoning and quotes
The party programme establishes that corporate tax evasion must be stopped, that arrangements through tax havens must be stopped and that companies' finances must be reported openly. Public country-by-country reporting is exactly such a transparency requirement that makes tax evasion more difficult. The plan does not mention the instrument, but the direction follows directly from the commitment against tax evasion.
Original (Swedish)
Partiprogrammet slår fast att företags skatteflykt ska stoppas, att upplägg via skatteparadis ska stoppas och att verksamheternas ekonomi ska redovisas öppet. Offentlig land-för-land-rapportering är just ett sådant öppenhetskrav som gör skatteflykt svårare. Planen nämner inte instrumentet, men riktningen följer direkt av åtagandet mot skatteflykt.
- stop corporate tax evasiondecisive»Företags skatteflykt ska stoppas.« (party programme ↗)“Corporate tax evasion must be stopped.”
- stop tax haven arrangements»eventuellt också via så kallade skatteparadis, ska stoppas.« (party programme ↗)“possibly also through so-called tax havens, must be stopped.”
- open financial reporting»Verksamheternas ekonomi ska redovisas öppet.« (party programme ↗)“Companies' finances must be reported openly.”
The plan does not address country-by-country reporting or tax avoidance.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan does not address country-by-country reporting or tax avoidance. Nearest commitments are that Sweden shall become even more transparent and that openness is a basic prerequisite to prevent corruption, and that stricter requirements can be placed on globally operating companies. Based on these principles, the plan speaks for increased openness about where profits and taxes are reported, but the conclusion is uncertain.
Original (Swedish)
Planen behandlar inte land-för-land-rapportering eller skatteflykt. Närmast liggande åtaganden är att Sverige ska bli ännu mer transparent och att öppenhet är en grundförutsättning för att förhindra korruption, samt att hårdare krav kan ställas på globalt verksamma företag. Utifrån dessa principer talar planen för ökad öppenhet om var vinster och skatter redovisas, men slutsatsen är osäker.
- transparency against corruptiondecisive»Sverige ska bli ännu mer transparent. Vi vill inrätta en antikorruptionsmyndighet, skärpa regler mot korruption och införa ett lobbyregister.« (2022 manifesto ↗)“Sweden shall become even more transparent. We want to establish an anti-corruption authority, tighten rules against corruption and introduce a lobbying register.”
- openness as basic principle»Öppenhet och transparens är grundförutsättningar för frihet, demokrati och för att förhindra korruption och övergrepp.« (party programme ↗)“Openness and transparency are basic prerequisites for freedom, democracy and for preventing corruption and abuse.”
- requirements for globally operating companies»Ställ hårdare krav på arbetsvillkor, miljö och klimat i handelsavtal.« (2022 manifesto ↗)“Impose stricter requirements on working conditions, environment and climate in trade agreements.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan requires that tax policy be as transparent as possible and points out freedom from corruption as one of the most important development factors, while at the same time wishing that freedom of information principles and transparency shall apply also at EU level.
Plan documents: party programme
Reasoning and quotes
The plan requires that tax policy be as transparent as possible and points out freedom from corruption as one of the most important development factors, while at the same time wishing that freedom of information principles and transparency shall apply also at EU level. Public country-by-country reporting of multinational companies' profits and taxes follows from these transparency commitments and from the requirement for competition on fair terms. The plan does not, however, explicitly take a position on the reporting requirement, so the conclusion is uncertain.
Original (Swedish)
Planen kräver att skattepolitiken ska vara så transparent som möjligt och pekar ut frånvaro av korruption som en av de viktigaste utvecklingsfaktorerna, samtidigt som den vill att offentlighetsprincip och insyn ska gälla även på EU-nivå. Offentlig land-för-land-rapportering av multinationella företags vinster och skatt följer av dessa öppenhetsåtaganden och av kravet på konkurrens på rättvisa villkor. Planen tar dock inte uttryckligen ställning till rapporteringskravet, varför slutsatsen är osäker.
- transparent tax policydecisive»Skattepolitiken ska gynna de välståndsbildande krafterna, vara så enkel och transparent som möjligt och« (party programme ↗)“Tax policy shall favour the wealth-creating forces, be as simple and transparent as possible and”
- freedom from corruption»Demokrati, jämställdhet, utbildning marknadsekonomi, frihandel, privat äganderätt, rättsstat och frånvaro« (party programme ↗)“Democracy, gender equality, education, market economy, free trade, private property, rule of law and absence [of corruption]”
- transparency and transparency in the EU»EU ska ha en offentlighetsprincip och meddelarfrihet med samma innebörd som i den svenska lagstiftningen, i« (party programme ↗)“The EU shall have freedom of information principles and freedom for whistleblowers with the same meaning as in Swedish legislation, in”
- competition on fair terms»Vi vill ha spelregler som gör det lätt att göra rätt« (party programme ↗)“We wish to have rules that make it easy to do right”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan wants to strengthen the global ethical codes for business and direct the work toward changing rules and structures that prevent poor countries from developing, which is exactly what tax avoidance counters.
Plan documents: party programme
Reasoning and quotes
The plan wants to strengthen the global ethical codes for business and direct the work toward changing rules and structures that prevent poor countries from developing, which is exactly what tax avoidance counters. Honesty is according to the plan a foundation for a functioning market economy. The requirement for competitive capital taxes points in the opposite direction but addresses tax levels rather than open reporting.
Original (Swedish)
Planen vill förstärka de globala etiska koderna för näringslivet och inrikta arbetet på att ändra regler och strukturer som hindrar fattiga länder att utvecklas, vilket är precis det skatteflykten motverkar. Hederlighet är enligt planen ett fundament för en fungerande marknadsekonomi. Kravet på konkurrenskraftiga kapitalskatter drar i motsatt riktning men träffar skattenivåer snarare än öppen redovisning.
- global ethical codes for businessdecisive»är det viktigt att förstärka de globala etiska koderna för« (party programme ↗)“it is important to strengthen the global ethical codes for”
- change structures that prevent development»att ändra regler och strukturer som hindrar fattiga länder att utvecklas.« (party programme ↗)“changing rules and structures that prevent poor countries from developing.”
- honesty in the economy»Hederlighet och personligt ansvarstagande är« (party programme ↗)“Honesty and personal responsibility are”
- competitive capital taxes»Kapitalskatterna måste därför vara konkurrenskraftiga.« (party programme ↗)“Capital taxes must therefore be competitive.”
The plan takes no explicit position on what the committee actually decided — often because the committee's reason was procedural. The stance is derived and fully cited, but it does not show the party broke a commitment.
The plan promises to remove a third of businesses' administrative costs and to counteract over-implementation, with EU rules as the main rule at minimum level.
Plan documents: 2022 manifesto · party programme
Reasoning and quotes
The plan promises to remove a third of businesses' administrative costs and to counteract over-implementation, with EU rules as the main rule at minimum level. A Swedish requirement for public country-by-country reporting instead imposes a new and far-reaching reporting obligation on businesses. The plan's path to competitiveness is lower taxes on entrepreneurship and that the state values the economy's fundamental institutions rather than new reporting requirements.
Original (Swedish)
Planen lovar att ta bort en tredjedel av företagens administrationskostnader och att motverka överimplementering, med EU-regler som huvudregel på miniminivå. Ett svenskt krav på offentlig land-för-land-rapportering lägger i stället en ny och långtgående rapporteringsplikt på företagen. Planens väg till konkurrenskraft är lägre skatter på företagande och att staten värnar ekonomins grundläggande institutioner snarare än nya redovisningskrav.
- reduced administrative burdendecisive»Ta bort en tredjedel av företagens administrationskostnader och en tredjedel av regelkrånglet« (2022 manifesto ↗)“Remove a third of businesses' administrative costs and a third of regulatory red tape”
- rules at minimum level»Minska regelkrånglet och onödig byråkrati, bland annat genom att motverka överimplementering i Sverige av EU-beslut« (2022 manifesto ↗)“Reduce regulatory red tape and unnecessary bureaucracy, among other things by preventing over-implementation in Sweden of EU decisions”
- competitive business conditions»Stärka drivkrafterna för investeringar, forskning och entreprenörskap, genom lägre skatter på företagande« (2022 manifesto ↗)“Strengthen incentives for investment, research and entrepreneurship, through lower taxes on entrepreneurship”
- limited state role in the economy»Statens roll i ekonomin är att värna dess grundläggande« (party programme ↗)“The state's role in the economy is to value its fundamental”
The plan's tax policy commitment is competitive corporate taxes that do not deviate too much from the outside world and that unnecessary rules whose costs to companies exceed societal benefit are removed.
Plan documents: 2022 manifesto
Reasoning and quotes
The plan's tax policy commitment is competitive corporate taxes that do not deviate too much from the outside world and that unnecessary rules whose costs to companies exceed societal benefit are removed. A Swedish requirement for public country-by-country reporting places new burden and special requirements on companies. That the plan wants to counter fraud pulls in the opposite direction, so the assessment is uncertain.
Original (Swedish)
Planens skattepolitiska åtagande är konkurrenskraftiga företagsskatter som inte avviker för mycket från omvärlden och att onödiga regler vars kostnad för företagen överstiger samhällsnyttan tas bort. Ett svenskt krav på offentlig land-för-land-rapportering lägger nya börda och särkrav på företagen. Att planen vill motverka fusk drar i motsatt riktning, varför bedömningen är osäker.
- competitive corporate taxesdecisive»Skattepolitiken måste därför syfta till konkurrenskraftiga skatter som inte avviker för mycket från omvärlden, framförallt de skatter som läggs på företagen.« (2022 manifesto ↗)“Tax policy must therefore aim for competitive taxes that do not deviate too much from the outside world, especially the taxes levied on companies.”
- away with unnecessary rules»För att få fler och växande företag är det viktigt att ta bort onödiga regler där kostnaderna för företagen inte motsvarar nyttan för samhället.« (2022 manifesto ↗)“To get more and growing companies it is important to remove unnecessary rules where costs to companies do not correspond to benefit to society.”
- against supranational tax authority»Stoppa maktöverföringar och EU-skatter« (2022 manifesto ↗)“Stop transfers of power and EU taxes”
- counter fraud»Både fusk och sådana system som tenderar att locka till fusk och korruption ska motverkas.« (2022 manifesto ↗)“Both fraud and such systems that tend to invite fraud and corruption shall be countered.”
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Sources and documents
- The committee report on riksdagen.se (2022/23:SkU13)
- Committee report full text (HA01SkU13)
- Per-MP voting data (API)
- Case status (API)
Documents under consideration
- Motion 2022/23:1022 — Sverigevänlig skatte- och indrivningspolitik för välfärd, trygghet och företagande av Per Söderlund m.fl. (SD)
- Motion 2022/23:1033 — Ofrivilligt egenföretagande genom F-skatt av Johanna Haraldsson m.fl. (S)
- Motion 2022/23:1069 — Hästföretagares betydelse av Alexandra Anstrell (M)
- Motion 2022/23:1087 — Sänkt förseningsavgift vid mindre skattebetalningar av Jan Ericson (M)
- Motion 2022/23:1109 — Åtgärder för ett mer transparent skattesystem av Hans Eklind och Yusuf Aydin (båda KD)
- Motion 2022/23:1120 — Nordiskt samarbete av Catarina Deremar m.fl. (C)
- Motion 2022/23:1121 — Fler företag, fler jobb och stärkt konkurrenskraft i hela landet av Elisabeth Thand Ringqvist m.fl. (C)
- Motion 2022/23:1124 — En hållbar besöksnäring av Elisabeth Thand Ringqvist m.fl. (C)
- Motion 2022/23:1205 — Att synliggöra osynliga skatter av Marie-Louise Hänel Sandström (M)
- Motion 2022/23:1207 — Redovisning av skattepengar av Josefin Malmqvist (M)
- Motion 2022/23:1245 — Ordning och reda på arbetsmarknaden av Ciczie Weidby m.fl. (V)
- Motion 2022/23:1492 — Ökad skattetransparens av Bo Broman (SD)
- Motion 2022/23:1672 — En levande landsbygd för Sveriges bästa av Annie Lööf m.fl. (C)
- Motion 2022/23:1908 — Bekämpning av den olagliga arbetskraften av Sten Bergheden (M)
- Motion 2022/23:1935 — Översyn av kravet på personalliggaren i mindre företag av Sten Bergheden (M)
- Motion 2022/23:1938 — Belopp under 100 kronor på skattekontot av Sten Bergheden (M)
- Motion 2022/23:2062 — En politik för ekonomisk resiliens och stärkt konkurrenskraft av Fredrik Olovsson m.fl. (S)
- Motion 2022/23:2138 — Skattepolitik av Niklas Karlsson m.fl. (S)
- Motion 2022/23:2169 — Skatteflykt och land-för-land-rapportering av Marielle Lahti m.fl. (MP)
- Motion 2022/23:2192 — Skatter för företagande och tillväxt i hela landet av Helena Lindahl m.fl. (C)
Source: The Swedish Parliament