Sweden Legislative Proposal Amending CFC Rules to Comply with EU Anti-Tax Avoidance Directive
Sweden's government has announced a legislative proposal to amend the country's controlled foreign company (CFC) rules to comply with the EU Anti-Tax Avoidance Directive (ATAD1). In general, the Swedish government considers that the main aspects of Sweden's CFC rules are already compliant with the Directive, including the 25% ownership threshold and the low-tax threshold of 55% of the Swedish …
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