In a recently published advanced ruling the Swedish Board of taxation has taken a position on a company which provides healthcare providers access to a healthcare platform. The Board considered that the transaction should be seen as a taxable administrative service. In order for the company’s participation to be considered as mediation of healthcare services in its own name on behalf of another, it is required according to the Board that the company has responsibility for and control over the actual provision of the healthcare services, which in this case was considered to lie with the healthcare providers. The advanced ruling has been appealed and once again highlights the concept of mediation.
Source PwC
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