But did you hear it from a tax attorney / certified accountant?
That being said (and: I've no experience in Sweden, and I'm neither atty nor acct) the idea that a US tax liability could be incurred by an international corp/business purchasing a service (e.g., AWS) from company in U.S. ...seems pretty outrageous.
If you're selling a product/service then where you're servers are located can matter for state sales tax collection. For instance Texas considers databases warehouses for state tax reasons, which creates "tax nexus" a term of art in taxation with Texas. Once tax nesus has been created then you would have to collect texas state sales tax which is 8%+ (check rates) for everything you sell in state, and if you don't collect it from customers when you sell it you still owe it to the state and can't go back to the customers to get it!
Now Amazon does everything they can to not collect state sales tax, thus most of the AWS bits are in states that avoid the collection of state sales tax.
All I can say is that it's a lot cheaper to spend money on an hour or two of an experts advice before you do something than to fix a mess later. If you're in startup mode it sucks, but may be required.
No, he was not a tax attorney. I agree, it seems outrageous but it doesn't seem completely impossible. If the servers are located in the US one could argue that the company is doing business in the US.
If you were providing services to AWS - that would "be doing business in US". I don't see how renting a service (AWS) from Amazon is "doing business in US" any more than would be buying a book from Amazon.com N'est-ce pas?
But did you hear it from a tax attorney / certified accountant?
That being said (and: I've no experience in Sweden, and I'm neither atty nor acct) the idea that a US tax liability could be incurred by an international corp/business purchasing a service (e.g., AWS) from company in U.S. ...seems pretty outrageous.