New CFC legislation in Sweden

Journal
Köhlmark, A.; Källqvist, J.
Sweden
Bulletin for International Taxation 2004 (Volume 58), No. 5
FormatPDF
EUR
40
| USD
45 (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.