The EU and Swedish corporate taxation

This book addresses the impact of EU law on the corporate taxation of member states. Aspects discussed include the relationship between national law and freedom of movement, directives to eliminate obstacles to trade in the area of taxation, efforts to counter harmful tax competition and the 2016 Anti-Tax Avoidance Directive. Proposals for fundamental changes to corporate taxation have been made both in the EU and in the OECD. Old, established principles are the object of review. The digital economy may make it necessary for new principles to be developed. The work done by the EU and the OECD in this area is addressed in the book.