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Parliament enacts bills amending corporate taxation

21 December 2009

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Approved Changes

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Sweden

On 25 November 2009, the parliament enacted several bills amending the corporate taxation. The following amendments will, unless indicated otherwise, enter into force on 1 January 2010: -   a new law on advance pricing agreements (Prissättningsbesked) (Prop. 2009/10:17); -   new rules on exit taxation (Prop. 2009/10:39);and -   further limitation of the interest deduction on "forbidden loans", which will apply retroactively from 13 February 2009 (Prop. 2009/10:12).