The Resource A break with tradition

A break with tradition

Label
A break with tradition
Title
A break with tradition
Creator
Subject
Language
eng
Summary
Sweden is an interesting alternative to the more traditional holding company locations. The introduction of a participation exemption for dividends and capital gains in 2004 made Sweden a viable choice for investors looking for a location for their international holding company. This article considers dividends and capital gains, distributions to parent companies, interest withholding tax, deduction for interest costs, thin capitalisation rules, CFC legislation, and corporate law
Citation source
In: International tax review. - London. - Vol. 18 (2007),
http://library.link/vocab/creatorName
Pihlgren, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • holding company
  • participation exemption
  • thin capitalization
  • CFC
Label
A break with tradition
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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