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Found 3 essays matching the above criteria.

  1. 1. Rather Unique? A case study of the development company Ullersbro AB

    University essay from Göteborgs universitet/Graduate School

    Author : Jin Bergsten; Johanna Fröjd; [2016-09-21]
    Keywords : Development Company; Local investors; Sweden; Governance Structure; Group dynamic; Network; Legitimacy;

    Abstract : Title. Rather unique? -A case study of the development company Ullersbro AB Authors. Jin Bergsten (1991.07. READ MORE

  3. 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 ekonomi

    Author : William Svensson; Tomas Almgren; [2012]
    Keywords : private equity; shareholder loans; interest rate; tax shield; Sweden;

    Abstract : 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

  4. 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, Rättsvetenskap

    Author : Therese Nilsson; [2010]
    Keywords : Tax law; EU law; the freedom of establishment; prohibited loans;

    Abstract : 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