Sökning: "therese nilsson taxation on loans from foreign"

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  1. 1. Taxation on loans from foreign undertakings : The Swedish legislation and its compatibility with the freedom of establishment within the European Union

    Kandidat-uppsats, IHH, Rättsvetenskap

    Författare :Therese Nilsson; [2010]
    Nyckelord :Tax law; EU law; the freedom of establishment; prohibited loans;

    Sammanfattning : On January 1, 2010, the Swedish government changed the national rule on taxation of loans between Swedish companies and their shareholders to also comprise loans granted by foreign companies. By changing the rule to also comprise foreign companies, the government aimed to eliminate the newly discovered tax planning which is carried out by an owner establishing a holding company in another Member State from which he lends tax-free means for private consumption. LÄS MER