Essays about: "shareholder loans"
Found 3 essays containing the words shareholder loans.
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1. Rather Unique? A case study of the development company Ullersbro AB
University essay from Göteborgs universitet/Graduate SchoolAbstract : Title. Rather unique? -A case study of the development company Ullersbro AB Authors. Jin Bergsten (1991.07. READ MORE
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2. Shareholder Loans in Swedish Private Equity: A Study of the Financial Implications of Shareholder Loans in Companies Owned by Private Equity
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering; Handelshögskolan i Stockholm/Institutionen för finansiell ekonomiAbstract : In recent years, shareholder loans have been a debated subject in Sweden. However, no independent research into the subject has been done. This paper analyses the presence of shareholder loans in companies owned by private equity funds in Sweden.We find that shareholder loans are common. READ MORE
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3. Taxation on loans from foreign undertakings : The Swedish legislation and its compatibility with the freedom of establishment within the European Union
University essay from IHH, RättsvetenskapAbstract : On January 1, 2010, the Swedish government changed the national rule on taxation of loans between Swedish companies and their shareholders to also comprise loans granted by foreign companies. By changing the rule to also comprise foreign companies, the government aimed to eliminate the newly discovered tax planning which is carried out by an owner establishing a holding company in another Member State from which he lends tax-free means for private consumption. READ MORE