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Taxation of small and medium-sized enterprises

På svenska

Author

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.

Publishing year

2000

Language

English

Pages

473-478

Publication/Series

European Taxation

Volume

40

Issue

10

Document type

Journal article

Publisher

IBFD

Topic

  • Law

Keywords

  • fiscal law: tax law
  • finansrätt: skatterätt

Status

Published

Research group

  • Lund Tax Academy
  • Public Law

ISBN/ISSN/Other

  • ISSN: 0014-3138