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- Tjernberg, Mats, et al.
(författare)
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Taxation of small and medium-sized enterprises
- 2000
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Ingår i: European Taxation. - 0014-3138. ; 40:10, s. 473-478
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- Sweden does not have a legal definition of small and medium-sized enterprises (SMEs). There are, however, special tax rules which apply to unquoted companies and close companies. A "close company" is defined in the statutes as a company or an economic association in which a small number of people, directly or indirectly, own shares representing more than 50% of the voting rights. Close companies are subject to special tax regulations in order to prevent the exploitation of the possibility to conclude a contract between a close company and its shareholders. Since 1997, shares in unquoted companies have been subjected to limited relief, at the shareholder level, from economic double taxation.
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