Publications

Selected publications:

"The Tax Avoidance Act: A Commentary" (Norstedts Juridik/Zeteo, 2017; 2nd edition, 2020; 3rd edition, 2022; 4th edition, 2024). Written in collaboration with Christian Carneborn. Only available in Swedish.
"Interpretation and Application of the Tax Avoidance Act" (Norstedts Juridik/Wolters Kluwer, 2015). Written in collaboration with Christian Carneborn. Only available in Swedish.

“Lexology In-Depth: Inward Investment and International Taxation – Sweden”, Law Business Research Ltd, ed. 7 2017, ed. 8 2018, ed. 9 (2019), ed. 10 (2020), ed. 11 (2021), ed. 12 (2022), ed. 13 (2023) and ed. 14 (2024).
“The International Hotel Law Review – Sweden”, Law Business Research Ltd, ed. 3 (2022). Written in collaboration with Mattias Lindberg, Barbara Barun, Konrad LeBas, and Jula Jansson.
“New ruling from the Supreme Administrative Court on the application of the Tax Avoidance Act regarding the transfer of loss-making companies triggering stop-legislation”, Svensk Skattetidning 5/2021, pp. 485-499. Written in collaboration with Christian Carneborn. Only available in Swedish.
“The Real Estate Law Review – Sweden”, Law Business Research Ltd, ed. 7 (2018), ed. 8 (2019) and ed. 9 (2020). Law Business Research Ltd. Written in collaboration with Jan Berg.
“A Lack of Understanding of the Real Estate Industry – and the Risk of a Tax Rate that Draws Towards Infinity”, Dagens Juridik, 2017-03-05. Only available in Swedish.
“The Tax Avoidance Act – Far-reaching Purpose Behind the Provisions in Chapter 57 of the Income Tax Act”, Svensk Skattetidning 8/2016, pp. 505-514. Written in collaboration with Christian Carneborn. Only available in Swedish.
“Management Incentives in Finland, Russia, and Sweden”, Tax Notes Int’l, July 27, 2015, pp. 339-346. [Written in collaboration with Luke Wochensky, Heikki Vesikansa, and Christian Carneborn].
“The Acquisition and Leveraged Finance Review - Chapter 18, Sweden”, Law Business Research Ltd, ed. 1 (2014), and ed. 2 (2015). Written in collaboration with Luke Wochensky, Heikki Vesikansa, and Christian Carneborn.
“Pre-sale reorganizations involving Real Estate - Mitigating potential Issues”, Estate Nordic Magazine 1/2014.
“Real Estate Regulations – An Increasingly Common Feature in Transactions”, FastighetsNytt 1/2014. Written in collaboration with Safa Mahmoudi. Only available in Swedish.
“Real Estate Re-Allotments – An Increasingly Popular Part of Transaction Structures”, Estate Nordic Magazine 3/2013. Written in collaboration with Christian Carneborn.
“Deferred Tax in Real Estate Transactions”, Estate Nordic Magazine 1/2013.
“Lower Corporate Income Tax as Compensation for Further Interest Deduction Limitations”, Estate Nordic Magazine 3/2012.
“Proposal to Further Limit Interest Deductions in Sweden”, Estate Nordic Magazine 2/2012.
“Taxation Entry – How It Works, But Is It Right?”, Skattenytt 11/2005, pp. 407-415. Written in collaboration with Daniel Jilkén. Only available in Swedish.
“The Most Favoured Nation Principle After Case C-376/03 D”, Svensk Skattetidning, 8/2005, pp. 538-547. Only available in Swedish.
“The Compatibility of the Swedish CFC Rules with Tax Treaties and EU Law, etc.”, Svensk Skattetidning 7/2005, pp. 448-461. Written in collaboration with Jari Burmeister and Ulf Tivéus. Only available in Swedish.
“The Impact of EU Law on National Law – Especially the Interpretation of the Merger Directive”, Svensk Skattetidning 6-7/2004, pp. 407-415. Written in collaboration with Ulf Nilsson. Only available in Swedish.
“Capital Contributions Within the Corporate Sector”, SkatteNytt 1-2/2004, pp. 11-25. Written in collaboration with Daniel Jilkén. Only available in Swedish.
“Tax Deductibility of Restructuring Costs – A Complex Regulatory Framework”, Balans 12/2003, pp. 31-34. Written in collaboration with Ulf Nilsson. Only available in Swedish.
“The Concepts of 'Business Branch' and 'Part of a Business' in Below-Market Transfers”, SkatteNytt 4/2003, pp. 302-317. Written in collaboration with Ulf Nilsson. Only available in Swedish.
“Below-Market Transfers of Capital-Taxed Assets and EU (Tax) Law”, Europarättslig tidskrift 2/2003, pp. 365–381. Only available in Swedish.
“Can Swedish Double Taxation Law Become a Smorgasbord Served by the EC Court?”, Balans 6-7/2003, pp. 21-23. Only available in Swedish.
“The EU Law-based Most Favoured Nation Principle”, Svensk Skattetidning 2/2002, pp. 168-181. Only available in Swedish.

“Practice head Carl-Magnus Uggla moves up the rankings after receiving excellent client feedback. Sources value him for his ´'knowledge and client focus' and describe him as 'innovative and very creative.' He remains active in the real estate, construction and technology sectors.” – Chambers Europe.

“Carl-Magnus Uggla has vast experience in tax issues associated with M&A and real estate transactions, and he also undertakes tax litigation.” – Legal 500.

“Carl-Magnus is noted as key contact with 17 years of experience in international corporate tax.” – International Tax Review/World Tax.

“Carl-Magnus Uggla is active in transactional, planning and litigation work, with a focus on the real estate sector. Clients praise his ability to find creative solutions in complex situations, noting: 'He gives that little bit extra for his clients. He is good at understanding complicated structures, seeing the problems and finding ways to handle them with the counterparty'.” – Chambers Europe.

"Their high level of responsiveness also stands out to clients: 'They are good at communicating and really quick to respond to our questions. They are really easy for us to work with'." – Chambers Europe.

“Recommended” – Legal 500.

“He has extensive experience in transactions and tax planning as well as tax controversy, and specialises in real estate funds, institutional real estate owners and listed real estate companies. Uggla's clientele also includes construction companies, multinational enterprises and private equity companies.” – International Tax Review/World Tax.

“Clients say that Carl-Magnus Uggla 'can definitely be recommended – he gives us analytical, well-grounded arguments, never fails to mention risks, and is a solution-oriented and creative lawyer.' He is particularly experienced in transactional real estate matters.” – Chambers Europe.

"Carl-Magnus has significant experience of corporate taxation, focusing on M&A and restructurings. He is also an experienced tax litigator, and one of Sweden’s leading real estate experts" – Chambers Europe

“Carl-Magnus Uggla is head of the tax department at Hannes Snellman […], supported by more than 15 years of experience as an adviser on Swedish and international corporate taxation. Previous experience included a spell as head of real estate tax at EY Sweden.” – International Tax Review/World Tax.

"Carl-Magnus Uggla is an increasingly prominent Swedish tax lawyer, who advises on complex restructuring and transactional mandates for Swedish and international clients. According to impressed clients, he is 'rapid in communication under time pressure, and always aware of what was going on. He had the right balance of how much work to put into different aspects of the case.'" – Chambers Europe.

”Highly experienced” – Legal 500

“The Swedish tax practice […] is led by Carl-Magnus Uggla. The practice specialises in real estate funds, institutional real-estate owners and listed real-estate companies. The practice has also worked on an initial public offering (IPO) for a well-known real estate company” – International Tax Review/World Tax.