Publikationer

Publikationer i urval:

”Skatteflyktslagen. En kommentar”, Norstedts Juridik/Zeteo (2017), 2:a uppl. (2020), 3:e uppl. (2022), 4:e uppl. (2024). Skriven tillsammans med Christian Carneborn.
”Tolkning och tillämpning av skatteflyktslagen”, Nordstedts Juridik/Wolter Kluwer (2015). Skriven tillsammans med Christian Carneborn.

“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). Skriven tillsammans med Mattias Lindberg, Barbara Barun, Konrad LeBas och Jula Jansson.
”Ny dom från HFD om skatteflyktslagens tillämpning om överlåtelser av underskottsföretag föranleder stopplagstiftning”, Svensk Skattetidning 5/2021, s. 485-499. Skriven tillsammans med Christian Carneborn.
“The Real Estate Law Review – Sweden”, Law Business Research Ltd, ed. 7 (2018), ed. 8 (2019) and ed. 9 (2020). Law Business Research Ltd. Skriven tillsammans med Jan Berg.
”En brist på förståelse för fastighetsbranschen – och risk för en skattesats som drar mot oändligheten”, Dagens Juridik, 2017-03-05.
”Skatteflyktslagen – Långtgående syfte bakom reglerna i kapitel 57 i Inkomstskattelagen”, Svensk Skattetidning 8/2016, p. 505-514. Skriven tillsammans med Christian Carneborn.
”Management Incentives in Finland, Russia, and Sweden”, Tax Notes Int’l, July 27, 2015, p339-346. Skriven tillsammans med Luke Wochensky, Heikki Vesikansa och Christian Carneborn.
“The Acquisition and Leveraged Finance Review - Chapter 18, Sweden", Law Business Research Ltd, ed. 1 (2014), and ed. 2 (2015). Skriven tillsammans med Luke Wochensky, Heikki Vesikansa och Christian Carneborn.
“Pre-sale reorganizations involving Real Estate - Mitigating potential Issues”, Estate Nordic Magazine 1/2014.
“Fastighetsregleringar allt vanligare inslag i transaktioner”, FastighetsNytt 1/2014. Skriven tillsammans med Safa Mahmoudi.
”Real Estate Re-Allotments – an Increasingly Popular Part of Transaction Structures”, Estate Nordic Magazine 3/2013. Skriven tillsammans med 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.
”Beskattningsinträde – så fungerar det, men är det rätt?”, Skattenytt 11/2005 s. 407-415. Skriven tillsammans med Daniel Jilkén.
“Most Favoured Nation-principen efter mål C-376/03 D”, Svensk Skattetidning, 8/2005 s. 538-547.
“De svenska CFC-reglernas förenlighet med ingångna skatteavtal och EG-rätten m.m.”, Svensk Skattetidning 7/2005 s. 448-461. Skriven tillsammans med Jari Burmeister och Ulf Tivéus.
”EG-rättens inverkan på nationell rätt – särskilt tolkningen av fusionsdirektivet”, Svensk Skattetidning 6-7/2004, s. 407-415. Skriven tillsammans med Ulf Nilsson.
”Kapitaltillskott inom bolagssektorn”, SkatteNytt 1-2/2004 s. 11-25. Skriven tillsammans med Daniel Jilkén.
”Skattemässig avdragsrätt för omstruktureringskostnader – ett svåröverskådligt regelverk”, Balans 12/2003 s. 31-34. Skriven tillsammans med Ulf Nilsson.
”Begreppen »verksamhetsgren» respektive »del av verksamhet» vid underprisöverlåtelse” SkatteNytt 4/2003, p302-317. Skriven tillsammans med Ulf Nilsson.
”Underprisöverlåtelser av kapitalbeskattad egendom och EG-(skatte)rätten”, Europarättslig tidskrift 2/2003, s. 365–381.
”Kan den svenska dubbelbeskattningsrätten bli ett smörgåsbord serverat av EG-domstolen”, Balans 6-7/2003, s. 21-23.
”Den EG-rättsliga Most Favoured Nation-principen”, Svensk Skattetidning 2/2002, s. 168-181.

“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.