New CFC legislation in Sweden

Journal
Author
Köhlmark, A.; Källqvist, J.
Country
Sweden
Published Date
Issue
Bulletin for International Taxation 2004 (Volume 58), No. 5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

Examines the new CFC legislation and compares it with the former CFC regime. The article also considers whether the new CFC legislation is compatible with Sweden's tax treaties and with EC law.