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Sweden - Implementation of the New Anti-Avoidance Provisions of the Parent-Subsidiary Directive (2011/96) into Swedish Law

Country:
Sweden
Author:
D. Kleist
Issue:
European Taxation, 2016 (Volume 56), No 5
Published:
11 April 2016
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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