| 1. |
- Cejie, Katia, 1974-
(author)
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New Problems Caused by the COVID-19 Pandemic – Income Taxes and Social Security Contributions (An Overview)
- 2021
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In: European Taxation. - : European Taxation. - 0014-3138. ; 61:5, s. 185-194
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Journal article (peer-reviewed)abstract
- A pluralism of legal sources, as well as the parallel application of these sources in respect of employment income, complicate the area of cross-border work. During the COVID-19 pandemic, new problems have arisen for these workers, which are identified and analysed in this article. The OECD has addressed some of these issues concerning taxation; however, the application of the social security system has not been discussed to date. In the concluding section of this article, further problems expected to arise in the aftermath of the pandemic are identified.
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| 2. |
- Kleist, David, 1974
(author)
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DAC6 Implementation in Sweden
- 2021
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In: European Taxation. - 0014-3138. ; 61:1, s. 21-28
-
Journal article (other academic/artistic)abstract
- DAC6, MDR, Mandatory Disclosure Rules, rapporteringspliktiga arrangemang
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| 3. |
- Kleist, David, 1974, et al.
(author)
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Implementation of the ATAD Rules on Controlled Foreign Companies – A Nordic Member State Perspective
- 2021
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In: European Taxation. - 0014-3138. ; 61:10, s. 425-439
-
Journal article (other academic/artistic)abstract
- This article analyses the implementation of the controlled foreign company (CFC) rules in the ATAD in the Nordic Member States. In addition to comparing the amended CFC regimes of Sweden, Finland and Denmark, the authors discuss their relationship with EU primary law and the expected impact of the OECD’s work on Pillar Two. Although material differences between the CFC regimes still exist, the authors find the ATAD to be a step in the right direction.
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| 4. |
- Kleist, David, 1974, et al.
(author)
-
Interest Deduction Limitations in Sweden Post-Lexel: The Relevance of the Free Movement of Capital
- 2023
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In: European Taxation. - 0014-3138. ; 63:6, s. 234-246
-
Journal article (other academic/artistic)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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