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Applicability of domestic anti-avoidance legislation in relation to tax treaty commitments - A case study placing Swedish law in an international doctrinal framework

Sandin, Anna LU (2013) HARN60 20131
Department of Business Law
Abstract (Swedish)
The present paper is an analysis of Swedish law, as expressed obiter dictum in the Supreme Administrative Court decision of HFD 2012 ref. 20, regarding applicability of Swedish general anti avoidance rules in relation to tax treaty commitments. The purpose of the paper is to put Swedish law, as envisaged by HFD 2012 ref. 20, into an international perspective by drawing internationally relevant conclusions on advantages and disadvantages in the Court’s standpoint by reference to supportive as well as opposing pieces of argumentation derived from international doctrinal debate. Three main concerns a propos the Swedish Court’s standpoint form the point of departure for analysis, touching upon issues of applying domestic law without direct... (More)
The present paper is an analysis of Swedish law, as expressed obiter dictum in the Supreme Administrative Court decision of HFD 2012 ref. 20, regarding applicability of Swedish general anti avoidance rules in relation to tax treaty commitments. The purpose of the paper is to put Swedish law, as envisaged by HFD 2012 ref. 20, into an international perspective by drawing internationally relevant conclusions on advantages and disadvantages in the Court’s standpoint by reference to supportive as well as opposing pieces of argumentation derived from international doctrinal debate. Three main concerns a propos the Swedish Court’s standpoint form the point of departure for analysis, touching upon issues of applying domestic law without direct authorization in treaties, requisites for treaty abuse and requirements posed by international customary law. These aspects form the basis onto which doctrinal opinions are applied as templates for support and contradictions to appear. Thus, in drawing conclusions on advantages and disadvantages in the Court’s standpoint, international doctrine serve as important parameters. (Less)
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author
Sandin, Anna LU
supervisor
organization
course
HARN60 20131
year
type
H1 - Master's Degree (One Year)
subject
keywords
Double tax treaty, Domestic law, GAAR, International doctrine, Anti-avoidance legislation, Treaty-abuse
language
English
id
3801068
date added to LUP
2014-01-27 10:21:26
date last changed
2014-01-27 10:21:26
@misc{3801068,
  abstract     = {The present paper is an analysis of Swedish law, as expressed obiter dictum in the Supreme Administrative Court decision of HFD 2012 ref. 20, regarding applicability of Swedish general anti avoidance rules in relation to tax treaty commitments. The purpose of the paper is to put Swedish law, as envisaged by HFD 2012 ref. 20, into an international perspective by drawing internationally relevant conclusions on advantages and disadvantages in the Court’s standpoint by reference to supportive as well as opposing pieces of argumentation derived from international doctrinal debate. Three main concerns a propos the Swedish Court’s standpoint form the point of departure for analysis, touching upon issues of applying domestic law without direct authorization in treaties, requisites for treaty abuse and requirements posed by international customary law. These aspects form the basis onto which doctrinal opinions are applied as templates for support and contradictions to appear. Thus, in drawing conclusions on advantages and disadvantages in the Court’s standpoint, international doctrine serve as important parameters.},
  author       = {Sandin, Anna},
  keyword      = {Double tax treaty,Domestic law,GAAR,International doctrine,Anti-avoidance legislation,Treaty-abuse},
  language     = {eng},
  note         = {Student Paper},
  title        = {Applicability of domestic anti-avoidance legislation in relation to tax treaty commitments - A case study placing Swedish law in an international doctrinal framework},
  year         = {2013},
}