Essays about: "Tobias Karopka Johansson"

Found 1 essay containing the words Tobias Karopka Johansson.

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

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Tobias Karopka Johansson; [2020]
    Keywords : investment funds; withholding tax; legal form; Law and Political Science;

    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. READ MORE