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Taxation of small and medium-sized enterprises

In English

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.

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

Status

Published

Forskningsgrupp

  • Lund Tax Academy
  • Public Law

ISBN/ISSN/Övrigt

  • ISSN: 0014-3138