Tax Report - Anti-abuse tax measures – Re-regulation of the markets or steps necessary to protect the revenue base?

This publication contains three articles dealing with the new Swedish anti abuse legislation, aimed at preventing tax planning through artificial intercompany interest payments. The first article, by Richard Hellenius, provides a general overview of the legislation. The second article, by Krister Andersson, illustrates that tax legislation, if not carefully prepared, easily may have counterproductive effects and may actually reduce revenues. The last article, by Roger Persson Österman, analyses whether the new amendment is in conformity with EU law.