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- Brokelind, Cécile
(författare)
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An Overview of Legal Issues Arising from the Implementation in the European Union of the OECD’s Pillar One and Pillar Two Blueprint
- 2021
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Ingår i: Bulletin for International Taxation. - 2352-9202. ; 75:5, s. 212-219
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- This article considers some of the issues presented during a Swedish International Fiscal Association(IFA) branch seminar held in December 2020 arising from the implementation by the EU Member Statesof the contemplated OECD Pillar One and Pillar Two rules based on the Blueprint of October 2020.Additionally, the article addresses comments issued by the Biden administration on possible progress onthe Pillars.
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| 5. |
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| 6. |
- Brokelind, Cécile
(författare)
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Les présomptions en droit fiscal suédois
- 2022
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Ingår i: Revue européenne et internationale de droit fiscal/European and international journal of tax law. - 2295-9416. ; 2022:2, s. 217-224
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Tidskriftsartikel (refereegranskat)
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| 7. |
- Brokelind, Cécile
(författare)
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PRA Group case note
- 2022
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Ingår i: Highlights and Insights on European Taxation. - 2210-2337. ; 2022:9
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Tidskriftsartikel (refereegranskat)
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| 9. |
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| 10. |
- Kleist, David, 1974, et al.
(författare)
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Interest Deduction Limitations in Sweden Post-Lexel: The Relevance of the Free Movement of Capital
- 2023
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Ingår i: European Taxation. - 0014-3138. ; 63:6, s. 234-246
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- In Lexel (Case C-484/19), the Swedish interest deduction limitation rules were found to be in breach of article 49 of the TFEU on the freedom of establishment, as they presumed abusive practices even in respect of arm’s length based transactions. The present article puts the case into context and highlights follow-up issues raised before lower Swedish tax courts in the context of loan transactions involving associated companies in third countries. Indeed, recent ECJ case law indicates that transactions between associated companies in the European Union and in third countries are protected under article 63 of the TFEU on the free of movement of capital.
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