Strategizing International Tax Best Practices – by Keith Brockman

The Swedish tax authorities have adopted the anti-hybrid legislation of the EU Parent Subsidiary Directive (PSD), and have chosen to expand the participation exemption limitation to non-EU countries.

A link to EY’s Tax Alert discusses the details of this recent development.

http://www.ey.com/Publication/vwLUAssets/Swedish_Government_proposes_limitation_to_participation_exemption_rules_and_amendments_to_the_Swedish_Tax_Avoidance_Act_to_cover_the_Swedish_Coupon_Tax_Act/$FILE/2015G_CM5392_Swedish%20Gov%20proposes%20limitation%20to%20participation%20exemption%20rules%20and%20amendments%20to%20Swedish%20Tax%20Avoidance%20Act.pdf

The opportunity to reach beyond the EU PSD, incentivized by OECD BEPS draft actions, may become more a norm than the exception, and is a trend worth watching.

Leave a Reply

Please log in using one of these methods to post your comment:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s

%d bloggers like this: