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NSFR Seminar 2014 – National Report for Sweden

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  • Kleist David

    (The School of Business, Economics and Law, Gothenburg University)

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.

Suggested Citation

  • Kleist David, 2014. "NSFR Seminar 2014 – National Report for Sweden," Nordic Tax Journal, Sciendo, vol. 2014(2), pages 215-227, November.
    • Handle: RePEc:vrs:notajo:v:2014:y:2014:i:2:p:215-227:n:11
    DOI: 10.1515/ntaxj-2014-0026
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