International Loss Compensation: Law and Economics
The aim of this paper is to investigate International Loss Compensation. The paper also assesses in what way Sweden could use the recent developments in Community law to increase competiveness by tax measures others than lowering taxes… Contents 1. INTRODUCTION 1.1. AIM AND DELIMITATION 2. BASIC PRINCIPLES OF SWEDISH INCOME TAX LAW 2.1. GROUP TAXATION 3. GROUP TAXATION, …