Sökning: "Fredrika Wendleby"

Hittade 1 uppsats innehållade orden Fredrika Wendleby.

  1. 1. Towards a Stricter Comparability Test : An EU Law Analysis of the Swedish Dividend Withholding Tax Regime in Relation to Non-EU Investment Funds

    Uppsats för yrkesexamina på avancerad nivå, Uppsala universitet/Juridiska institutionen

    Författare :Fredrika Wendleby; [2019]
    Nyckelord :investment funds; withholding tax; EU law; free movement of capital; third countries; legal form; comparability; investeringsfonder; kupongskatt; EU-rätt; fri rörlighet för kapital; tredje land; juridisk form; jämförbara situationer;

    Sammanfattning : The aim of this paper is to investigate if it is compatible with the free movement of capital (Article 63 TFEU) to levy a withholding tax on Swedish-sourced dividends paid to non-EU investment funds with legal personality (in the paper referred to as investment companies). This question is of relevance since several Swedish intermediaries do not pay any income tax on dividends, either due to a formal tax exemption or to de facto practice. LÄS MER