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Swedish targeted interest deduction limitation rules deemed to breach EU law

The Swedish Supreme Administrative Court has ruled that denied deductions for interest expenses for intra-group loans on intra-group share acquisitions breach the freedom of establishment, report Tina Zetterlund, Thomas Andersson, and Sara Andersson of KPMG Sweden

Sweden
Swedish
Swedish-tax-agency
European-union
Swedish-supreme-administrative-court
Targeted-rules
Swedish-income-tax-act
Exception-rule
Acquisition-rule
Swedish-board
Advance-tax-rulings

China Monthly Tax Brief: January 2024

In the January 2024 China tax brief, we discuss policies to expand market access and facilitate cross-border tax payments, among others.

Shenzhen
Guangdong
China
Macau
Qian-zhou
Jiangxi
Macao
Macau-general
Shanghai
Hengqin-guangdong
Liability-company
Ministry-of-commerce

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