Taxation on loans from foreign undertakings : The Swedish legislation and its compatibility with the freedom of establishment within the European Union

On January 1, 2010, the Swedish government changed the national rule on taxation of loans between Swedish companies and their shareholders to also comprise loans granted by foreign companies. By changing the rule to also comprise foreign companies, the government aimed to eliminate the newly discove...

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Bibliographic Details
Main Author: Nilsson, Therese
Format: Others
Language:English
Published: Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap 2010
Subjects:
Online Access:http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12277