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
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 specif
