Changes in the Application of Tax Treaties in Sweden
In this article a case of the Swedish Supreme Administrative Court on tax treaty application is analysed. The case sets out principles for tax treaty application in Sweden and when doing so it introduces a rule of exception from the rule that Swedish tax treaties prevail over domestic law.
Maria Hilling. "Changes in the Application of Tax Treaties in Sweden" INTERTAX 39.10 (2011): 521-523.
Available at: http://works.bepress.com/maria_hilling/5