Searching Content from Sweden indexed under Tax ordered by Published Date Descending.
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Sweden's Tax Environment: An Overview
The package also included cuts to the corporate tax rate in two stages: from 22% to 21.4% starting 1 January 2019, then to 20.6% from 1 January 2021.
3 Oct 2018
Extended Application Of The Swedish TOGC VAT Exemption
The Swedish Tax Agency presented on 28 December 2010 a legal position paper (131 623316-08/111) regarding the application of the Swedish transfer of a going concern (TOGC) VAT exemption.
1 Aug 2011
Swedish Tax Agency – TOGC VAT Exemption Not Applicable On Transfer Of Shares
In a legal position paper dated 19 January 2011 (131 780946-10/11), the Swedish Tax Agency has confirmed its previously announced strict position to the effect that a transfer of a going concern ("TOGC") VAT exemption cannot be applied in case of share transfers.
23 Jun 2011
Dorsey London Tax Update - Decision Of Swedish Supreme Court
Sweden operates a system under which a company may make a group contribution to another company. The group contribution is deducted from the taxable profits of the contributing company and is accounted for as taxable income by the recipient company.
25 Mar 2009
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
The Gourmet-Case
In February this year, the Swedish Market Court delivered a historic judgement, declaring the Swedish general ban on commercial advertising of alcoholic beverages in periodicals incompatible with EU law. Since it is probably the first time in Swedish legal history that a legislative act has been ruled out by a supreme court, the judgement was followed by extensive coverage in Swedish and international press.
European Union
18 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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