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Instead, in some circumstances—particularly where there are allegations of tax evasion—the Swedish Tax Agency may require such information. In order to prevent double taxation and to encourage the sharing of tax data, Sweden has tax agreements with other nations. These agreements may have an impact on cross-border handling of gaming winnings information. There might be a formal system in place for the exchange of tax data if a casino is situated in a nation that has such an agreement with Sweden. This is applicable casino utan svensk licens, for instance, if the website is not in Swedish and the casino holds a licence from the Malta Gaming Authority. Free movement of goods and services inside the EU has historically been guaranteed under the European Single Market.
