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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Format: | Others |
Language: | English |
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Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap
2010
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Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12277 |