<abstract xmlns="http://www.w3.org/1999/xhtml"><p> This article aims to give an overview of the rules concerning taxation of companies in Sweden and of trends in the taxation of companies that have been evident in the last few years. It focuses in particular on issues that are connected with the so-called BEPS discussion, for instance interest deduction limitations, CFC rules, general anti-avoidance rules and other rules intended to protect the national tax base. It also sets out to describe other important features of the Swedish tax legislation in regard to companies, such as the rules on taxation of inbound and outbound dividends, interest and royalty.</p></abstract>

This article aims to give an overview of the rules concerning taxation of companies in Sweden and of trends in the taxation of companies that have been evident in the last few years. It focuses in particular on issues that are connected with the so-called BEPS discussion, for instance interest deduction limitations, CFC rules, general anti-avoidance rules and other rules intended to protect the national tax base. It also sets out to describe other important features of the Swedish tax legislation in regard to companies, such as the rules on taxation of inbound and outbound dividends, interest and royalty.

NSFR Seminar 2014 – National Report for Sweden

The School of Business, Economics and Law, Gothenburg University

Nordic Tax Journal

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"NSFR Seminar 2014 \u2013 National Report for Sweden"}

This article aims to give an overview of the rules concerning taxation of companies in Sweden and of trends in the taxation of companies that have been evident...

NSFR Seminar 2014 – National Report for Sweden

Publicado en línea: 15 may 2015

Páginas: 215 - 227

DOI: https://doi.org/10.1515/ntaxj-2014-0026

© 2015

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.