Essays about: "wholly owned criterion"

Found 1 essay containing the words wholly owned criterion.

  1. 1. Direct tax: Cross-border group consolidation in the EU : Is the criterion of a “wholly owned subsidiary” in Swedish tax legislation regarding cross-border group deductions contrary to ECJ jurisprudence?

    University essay from Internationella Handelshögskolan

    Author : Dimitri Gankin; [2012]
    Keywords : Direct tax; freedom of establishment; company taxation; cross-border group consolidation; wholly owned criterion; Swedish taxation rules on group deductions; ECJ; loss-relief; group contributions; EU; direct shareholding;

    Abstract : On July 1 2010 new rules regarding cross-border group deductions came into force in Sweden. The rules are based on a series of judgements which were delivered by the Court of Justice of the European Union and subsequent rulings deriving from the Swedish Supreme Administrative Court. READ MORE