Economic crime report 2004 - Ekobrottsmyndigheten

In 2003, the Tax Reduction Committee (SNED) proposed a number of
changes to the energy tax system. Under current regulations, the manufacturing
sector pays reduced energy taxes. One SNED proposal is to
place all business activity on an equal footing with the manufacturing
sector. The result would be a dramatic increase in the number of companies
subject to reduced energy taxes. Which of SNED’s proposals will be
adopted is still a matter of speculation.
Flex Mex2, an ongoing inquiry into a system for trading pollution rights,
has released two interim reports. The tax impact of the trading, scheduled
to begin on 1 January 2005, remains unknown at this point.
An inquiry, to be completed by 31 December 2004, is under way to evaluate
the tax on waste introduced on 1 January 2000, as well as the possibility
of enacting an incineration tax. An interim report on the incineration
tax is due out by 30 June 2004.
Work on an EU-wide Excise Movement and Control System (EMCS)
began in 2002. The proposed system, which is to be fully up and running
in 2008, would replace current paper-based declarations with the
electronic exchange of information among businesses through the tax and
customs administrations of the various Member States. Sweden has been
an active participant in the development of EMCS.
2.5.5 Tax Havens and Tax Evasion Linked to Foreign Financial Markets
Among the terms for this phenomenon are safe havens, offshore centres,
tax havens and non-cooperative countries.
A tax haven is a jurisdiction with zero or low tax. Among its other characteristics
are
• No accounting liability or reporting for legal entities
• Strict banking secrecy
• Unwillingness by countries to provide legal assistance
Uncollected income and wealth tax revenues linked to international transactions
can be broken down into the following general categories.
• Private individuals, for instance
– Tax on non-reported assets abroad (including planned losses)
– Tax on consulting fees, board remuneration, royalties and other
benefits (such as credit cards) from abroad
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