Svensk skatteavtalspolitik och utländska basbolag : En studie av svensk skatteavtalspolitik i förhållande till utländska basbolag mot bakgrund av svensk intern internationell skatterätt

Sammanfattning: This is a thesis on international tax law. The study addresses Swedish tax treatypolicy on foreign base companies. It has become more common for states to haveboth a "normal" tax system and a preferential tax regime, created to encourageforeign investors to establish foreign base companies. This study deals with theimplications of the presence of foreign base companies for the tax treaty betweenthe investor's state of residence (Sweden) and the parallel tax state.Four major sub-questions are examined. The first is whether foreign basecompanies per se are covered by tax treaties. The Luxembourg case (RÅ 1996 ref.84) is analysed. The second concern Sweden's policy of inserting exclusionprovisions in tax treaties. These provisions in the Swedish tax treaty network areidentified, categorised, analysed and evaluated. The third sub-question examinesthe relationship between tax treaties and two forms of domestic anti-avoidanceprovisions -the Swedish CFC rule and the law of 1995 on the interpretation of the1970 tax treaty with Malaysia The fourth question explores Swedish tax policy inrelation to provisions exempting. intercorporate dividends in Sweden. I suggest thatdomestic exemption provisions could be linked with the Swedish tax treaties usingthe "white list" in section 16 (2) of the National Income Tax Act, the result ofwhich would be to exempt dividends. paid by companies qualifying as "foreigncompanies" would be tax exempt.The study also contains a general review of the approach to these provisions in recent Swedish tax treaties.