Searching Content from Sweden indexed under Accounting and Audit ordered by Published Date Descending.
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Liability and Reliance in Relation to Vendor Due Diligence
The legal investigation of a target company in M&A transactions, i.e. a "legal due diligence", has traditionally been performed on behalf of the potential purchaser
5 Mar 2007
Proposal To Amend The Swedish Competition Act
A Committee, appointed by the Swedish Government in autumn 2004 to contemplate the need to introduce amendments to the Swedish Competition Act (hereinafter the “Competition Act”), has recently delivered its final Report to the Swedish Secretary for Trade and Industry.
13 Dec 2006
Further Opportunities for Swedish Insurance Companies to Invest in Private Equity
As a result of proposed legislative changes to implement EU Directive 2003/41 (on the activities and supervision of institutions for occupational retirement provisions), Swedish Insurance companies will shortly have increased possibilities to invest in private equity as an asset class.
19 Jan 2005
Swedish Corporate Income Taxation at a Glance
Corporate income tax is based on the company’s worldwide taxable business income computed according to the accrual method of accounting. Dividends on shares held for business purposes are normally tax free.
21 Sep 2004
A New Holding Company Regime in Sweden
Sweden has implemented new participation exemption rules, making Sweden a competitive country for the establishment of holding companies. In general capital gains on shares held for business purposes are exempt from capital gains taxation. The regime is based on the concept that dividends and capital gains on foreign participations are exempt from tax under the same conditions as capital gains and dividends related to Swedish shares.
21 Sep 2004
Insurance Legislative Update, June 2004
The Swedish Insurance Contract Act dates back to 1927 and is in many respects not adapted to the current conditions of the insurance market. The applicability of the act is also limited and has been partly overtaken by separate legislative solutions for the most urgent demands, such as the Consumer Insurance Contract Act and various regulations regarding items such as third-party motor insurance
16 Jun 2004
Banking and Financing Business in Sweden
The Swedish Financial Market has expanded rapidly during the last decade. Companies have broadened the scope of their business, and many new companies have entered the market. One important change is the bank-insurance concept, i.e. banking and insurance operations are offered by the same financial group. This position has been adopted by all the leading actors on the Swedish market and we have a new structure for the financial services industry today.
11 May 2004
New Possibilities for Foreign EU Life Insurers in Sweden
The Swedish Supreme Administrative Court delivered on 4 May 2004 a judgement in the case of Försäkringsaktiebolag Skandia and Ola Ramstedt v. Riksskatteverket (the National Tax Board).
7 May 2004
New Swedish Legislation on Right of Priority in Bankruptcies
The current Swedish right of priority legislation, which is set forth in the Right of Priority Act (SFS 1970:979) was amended on 1 January 2004. The new legislation has been preceded by considerable disunion in the Swedish Parliament with several controversial questions being raised. So what are the reasons for changing the legislation?
9 Feb 2004
Mutual Funds Legislative Update
In September 2003 the government presented a bill proposing a new legislation (the "Invest-ment Funds Act") regarding mutual funds and other undertakings for collective investments.
30 Jan 2004
The Swedish Insurance Market
The Swedish insurance industry has a long history and the Swedish insurance market has previously distinguished itself as a closed market dominated by small number of domestic companies. However, during the past decade Sweden has gradually opened the insurance market to both domestic and foreign competition
16 Jan 2004
Swedish Limited Liability Companies As Holding Companies In International Corporate Structures
Over the past several years Sweden has prepared new and from an international perspective very competitive rules, which make Swedish limited liability companies (Sw. Aktiebolag) very attractive as holding companies in international corporate structures
12 Jan 2004
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