The Resource Fåmansföretag och utländska kapitalförsäkringar

Fåmansföretag och utländska kapitalförsäkringar

Label
Fåmansföretag och utländska kapitalförsäkringar
Title
Fåmansföretag och utländska kapitalförsäkringar
Creator
Subject
Language
eng
Summary
Closely held companies and foreign capital insurances. Foreign legal entities have lately increased ownership in Swedish closely held companies. In some situations a foreign ownership might be used to lower the taxation by entities subject to unrestricted tax liability in Sweden. One situation might be when Swedish shares or stocks are transformed to a foreign legal entity, controlled by the transferor and based in a favorable tax regime. Another situation might be when shares or stocks in Swedish companies are transformed to form the investment base of a capital insurance. The possibilities for the shares to be transformed to a capital insurance are discussed. Further, analysis of the consequences of taxation on profits in foreign capital insurances and which entity should be considered as the owner of the shares
Citation source
In: Skattenytt. - Uppsala. - Vol. 51 (2001),
http://library.link/vocab/creatorName
Rask, K
Geographic coverage
Europe
Language note
Swedish
http://library.link/vocab/subjectName
  • close company
  • life insurance
  • shares
Label
Fåmansföretag och utländska kapitalförsäkringar
Instantiates
Publication
Label
Fåmansföretag och utländska kapitalförsäkringar
Publication

Library Locations

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