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Taxation of small and medium-sized enterprises

Tjernberg, Mats LU orcid and Melz, Peter (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.
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author
and
organization
publishing date
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}},
}