Sökning: id:"swepub:oai:DiVA.org:hj-13924" >
The Swedish Taxatio...
The Swedish Taxation on Loans from Foreign Companies and its Compatibility with the Freedom of Establishment
-
- Inwinkl, Petra (författare)
- Jönköping University,IHH, Redovisning och Rättsvetenskap
-
- Nilsson, Therese (författare)
- Jönköping University,IHH, Redovisning och Rättsvetenskap
-
(creator_code:org_t)
- 2011
- 2011
- Engelska.
-
Ingår i: EC Tax Review. - 0928-2750 .- 1875-8363. ; 20:2, s. 84-93
- Relaterad länk:
-
https://urn.kb.se/re...
Abstract
Ämnesord
Stäng
- On 1 January 2010, the Swedish government changed the rule on taxation of prohibited loans between Swedish companies and their shareholders and extended the regulation to loans granted by foreign companies. By changing the rule to also comprise foreign companies, the government aims to eliminate tax avoidance. The inclusion of foreign corporations in national legislation has been subject to criticism by the consultative bodies in the government bill and in the legal debate. The expression of discontent is due to the fact that the extension of the statutory rules to foreign companies does not comply with the freedom of establishment. This article aims to provide a response as to whether the changes of the rule on taxation of prohibited loans are compatible with the freedom of establishment and, consequently, whether the Swedish government commits, by the extension of the statutory rules to foreign companies, a breach of the right of the freedom of establishment.
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Nationalekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Economics (hsv//eng)
Publikations- och innehållstyp
- ref (ämneskategori)
- art (ämneskategori)
Hitta via bibliotek
Till lärosätets databas