Taxation of small and medium-sized enterprises
(2000) In European Taxation 40(10). p.473-478- Abstract
- 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.
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/record/636460
- author
- Tjernberg, Mats LU and Melz, Peter
- organization
- publishing date
- 2000
- type
- Contribution to journal
- publication status
- published
- subject
- keywords
- fiscal law: tax law, finansrätt: skatterätt
- in
- European Taxation
- volume
- 40
- issue
- 10
- pages
- 473 - 478
- publisher
- IBFD
- ISSN
- 0014-3138
- language
- English
- LU publication?
- yes
- id
- e1d73e63-bbc4-46fd-8340-8c1635d6ad45 (old id 636460)
- date added to LUP
- 2016-04-01 16:02:01
- date last changed
- 2024-02-20 16:14:19
@article{e1d73e63-bbc4-46fd-8340-8c1635d6ad45, abstract = {{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.}}, author = {{Tjernberg, Mats and Melz, Peter}}, issn = {{0014-3138}}, keywords = {{fiscal law: tax law; finansrätt: skatterätt}}, language = {{eng}}, number = {{10}}, pages = {{473--478}}, publisher = {{IBFD}}, series = {{European Taxation}}, title = {{Taxation of small and medium-sized enterprises}}, volume = {{40}}, year = {{2000}}, }