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Is the Swedish tax law requirement of contractual form on third states investment funds in line with EU law?

Karopka Johansson, Tobias LU (2020) JUDN17 20201
Department of Law
Faculty of Law
Abstract
The aim of this essay is to assess whether or not it is compatible with EU law to require foreign investment funds resident in third countries to have the same legal form as Swedish contractual investment funds, in order to be exempt from withholding tax. Swedish contractual investment funds fulfilling certain requirement are tax exempt which resulting in a different treatment if withholding tax is levied on the non-resident investment fund. The main issue is whether the investment funds are comparable. There is currently uncertainty regarding whether or not legal personality results in non-comparability. However, the author considers that a legal form requirement can be upheld to some extent due to the aim of the Swedish investment fund... (More)
The aim of this essay is to assess whether or not it is compatible with EU law to require foreign investment funds resident in third countries to have the same legal form as Swedish contractual investment funds, in order to be exempt from withholding tax. Swedish contractual investment funds fulfilling certain requirement are tax exempt which resulting in a different treatment if withholding tax is levied on the non-resident investment fund. The main issue is whether the investment funds are comparable. There is currently uncertainty regarding whether or not legal personality results in non-comparability. However, the author considers that a legal form requirement can be upheld to some extent due to the aim of the Swedish investment fund regime. (Less)
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author
Karopka Johansson, Tobias LU
supervisor
organization
course
JUDN17 20201
year
type
H1 - Master's Degree (One Year)
subject
keywords
investment funds, withholding tax, legal form
language
English
id
9011668
date added to LUP
2020-06-17 14:36:42
date last changed
2020-06-17 14:36:42
@misc{9011668,
  abstract     = {{The aim of this essay is to assess whether or not it is compatible with EU law to require foreign investment funds resident in third countries to have the same legal form as Swedish contractual investment funds, in order to be exempt from withholding tax. Swedish contractual investment funds fulfilling certain requirement are tax exempt which resulting in a different treatment if withholding tax is levied on the non-resident investment fund. The main issue is whether the investment funds are comparable. There is currently uncertainty regarding whether or not legal personality results in non-comparability. However, the author considers that a legal form requirement can be upheld to some extent due to the aim of the Swedish investment fund regime.}},
  author       = {{Karopka Johansson, Tobias}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Is the Swedish tax law requirement of contractual form on third states investment funds in line with EU law?}},
  year         = {{2020}},
}