On 31 March 2010, the government presented to the parliament a Bill (Prop. 2009/10:194) amending the rules on cross-border group contributions. The Bill is based on the draft Bill published in September 2009. The government proposes that the current deduction for a subsidiary's final loss available for resident parent company would be extended to include subsidiaries resident in another EU country. The deduction would be granted if the parent company holds at least 90% of the shares of the foreign subsidiary, and the subsidiary has been dissolved through liquidation. The new rules are proposed to enter effect from 1 July...