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- Kleist, David, 1974
(författare)
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Implementation of the New Anti-Avoidance Provisions of the Parent-Subsidiary Directive (2011/96) into Swedish Law
- 2016
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Ingår i: European Taxation. - 0014-3138. ; 56:5, s. 204-210
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- In this article, the author outlines the implementation of the new anti-avoidance provisions of the Parent-Subsidiary Directive (2011/96) into Swedish law and raises the question of whether or not the minimalistic implementation strategy chosen by the Swedish legislator adequately complies with the requirements of the provisions.
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