| Author: | Lodin, S-O. |
| Title: | The Swedish tax system and inverted imputation |
| Journal: | European Taxation
1996 : AUG, VOL. 36:8, p. 258-263 |
| Index terms: | COMPANIES CAPITAL GAINS TAX INTERNATIONAL TRADE SHARES SWEDEN |
| Language: | eng |
| Abstract: | Sweden has an open, small economy with a large sector in exports. This makes Sweden very dependent on its international relations. Thus, Sweden has taken a very positive attitude to the development of international cooperation and removal of international barriers of trade. When Sweden forms its policy, possible repercussions on international level play a major role in decisions. As a result, Sweden today has a system that is very open to foreign investments. There has been no major change due to the entry of Sweden into the European Union in the rules governing foreign investments to Sweden. |
SCIMA