Sweden Tax News

Changed rules on cross-border group contributions

25 May 2010

Parliament enacts bills amending corporate taxation

21 December 2009

Dutch dividend withholding tax exemption extended to certain EEA countries

16 September 2009

Law on APAs proposed

13 August 2009

ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries

16 July 2009

ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement

16 July 2009

Swedish government proposes ratification of three agreements with British Virgin Islands

16 July 2009

ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment

16 July 2009

Swedish government proposes ratification of three agreements with Bermuda

16 July 2009

Agreements between British Virgin Islands and Sweden signed

7 June 2009

Four agreements between Bermuda and Sweden signed

13 May 2009

European Commission refers Germany to ECJ over taxation of outbound dividends

10 April 2009

Court rules on cross-border group contributions

10 April 2009

Sweden

23 January 2009

Budget bill enacted

24 December 2008

ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details

4 November 2008

Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages

4 November 2008

Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)

4 November 2008

Budget for 2009 presented to parliament

4 November 2008

ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details

4 November 2008

ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment

7 October 2008

Proposed changes to corporate taxation in upcoming Budget for 2009

7 October 2008

OECD released 2008 Model Tax Convention

7 October 2008

Discussion draft on New Art. 7 of OECD Model – details

30 August 2008

OECD Council approves 2008 Model Tax Convention

11 August 2008

Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax

11 August 2008

Sweden ratifies new protocol to the Nordic Convention

27 July 2008

Comments on draft contents of 2008 update to Model Tax Convention published

27 July 2008

ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital

21 June 2008

ECJ: Decision by reasoned order in UK CFC and foreign dividend test case

21 June 2008