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Mats Tjernberg
Professor
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Taxation of small and medium-sized enterprises
Författare
Summary, in English
Sweden does not have a legal definition of small and medium-sized enterprises (SMEs). There are, however, special tax rules which apply to unquoted companies and close companies. A "close company" is defined in the statutes as a company or an economic association in which a small number of people, directly or indirectly, own shares representing more than 50% of the voting rights. Close companies are subject to special tax regulations in order to prevent the exploitation of the possibility to conclude a contract between a close company and its shareholders. Since 1997, shares in unquoted companies have been subjected to limited relief, at the shareholder level, from economic double taxation.
Avdelning/ar
- Lunds skatteakademi
- Offentlig rätt
- Juridiska institutionen
Publiceringsår
2000
Språk
Engelska
Sidor
473-478
Publikation/Tidskrift/Serie
European Taxation
Volym
40
Issue
10
Dokumenttyp
Artikel i tidskrift
Förlag
IBFD
Ämne
- Law
Nyckelord
- fiscal law: tax law
- finansrätt: skatterätt
Aktiv
Published
Forskningsgrupp
- Lund Tax Academy
- Public Law
ISBN/ISSN/Övrigt
- ISSN: 0014-3138