Sweden - Implementation of the New Anti-Avoidance Provisions of the Parent-Subsidiary Directive (2011/96) into Swedish Law
- D. Kleist
- European Taxation, 2016 (Volume 56), No 5
- 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.