Towards a Stricter Comparability Test : An EU Law Analysis of the Swedish Dividend Withholding Tax Regime in Relation to Non-EU Investment Funds
The aim of this paper is to investigate if it is compatible with the free movement of capital (Article 63 TFEU) to levy a withholding tax on Swedish-sourced dividends paid to non-EU investment funds with legal personality (in the paper referred to as investment companies). This question is of releva...
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| Format: | Others |
| Language: | English |
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Uppsala universitet, Juridiska institutionen
2019
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| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-384324 |