Triangeldramat mellan OECD, EU och den svenska rätten - En granskning av den svenska implementeringen av Rådets direktiv (EU) 2022/2523 och de efterföljande konsekvenserna för framtidens skatteflykt bland multinationella koncerner

Sammanfattning: In 2013, the OECD, in collaboration with G20 countries, introduced an action plan to address and tackle the erosion of the tax base and undue profit shifting made possible due to outdated international tax rules. The program includes regulations aimed at combating tax evasion among multinational corporations. The European Union has adopted Directive (EU) 2022/2523, which Sweden, as a member of the Union, is obligated to comply with. The directive is a direct result of the tax evasion-limiting models highlighted by the OECD as effective against the tax evasion that has arisen in a globalized and digitized world. The investigative part of the essay is to show the Swedish implementation and its future impact on Swedish companies. Furthermore, the essay has analyzed whether and to what extent the adopted provisions fulfill the goal of combating tax evasion. The investigative part of the essay has shown that international tax law is highly complex and challenging to harmonize with national legislation. There is no doubt that multinational companies, equipped with the expertise and re-sources required to gain themselves economic advantages, have and will continue to do so as long as it remains profitable. Concerning the impact on Swedish companies covered by the regulations, the essay's investigation has demonstrated both immediate direct consequences and more prolonged effects that will influence how companies organize and structure their operations in the future. Finally, based on the essay’s investigation, there might be reasons to speculate that a larger portion of the financial assets lost through tax evasion could have been recovered by lowering the introduced threshold but at the expense of a less active and free climate in business as a whole.