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Portrait of Richard Croneberg. Photo.

Richard Croneberg

Associate senior lecturer

Portrait of Richard Croneberg. Photo.

An Analysis of Anti-Tax Avoidance Approaches in Nine European Countries: An Update to the Conclusions of the First Meeting of the European Association of Tax Law Professors in 1999 - Country Report for Sweden

Author

  • Richard Croneberg

Summary, in English

In this country report, as well as the accompanying general report, the authors revisit a 1999 European Taxation article discussing tax avoidance, which stemmed from the first European Association of Tax Law Professors meeting. The authors explore shifts in tax avoidance perception due to the introduction of the treaty general anti-avoidance rule (GAAR) (principal purpose test), EU GAAR and specific anti-avoidance rules post-BEPS and the two OECD Pillars. Using eight 1999 cases for comparison, it provides a fresh empirical perspective on tax avoidance in Austria, Belgium, Finland, France, Germany, Spain, Sweden, the Netherlands and the United Kingdom.

Department/s

  • Department of Law
  • Lund Tax Academy

Publishing year

2024-08-22

Language

English

Publication/Series

European Taxation

Volume

64

Issue

9

Document type

Journal article

Publisher

International Bureau of Fiscal Documentation (IBFD)

Topic

  • Law

Keywords

  • Tax avoidance
  • abuse of law
  • Skatterätt

Status

Published

Project

  • Combating Corporate Tax Avoidance in the Nordic EU Member States - A Contemporary Comparative Perspective

Research group

  • Lund Tax Academy

ISBN/ISSN/Other

  • ISSN: 0014-3138