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Articles contributed by Wistrand
Temporary law on tax respite: postponing or preventing bankruptcies?
The rate at which corporate bankruptcies occur depends on a variety of factors. In Sweden, one of these factors may be the temporary law on tax respite. The tax payments that were delayed fall due on January 17 2011.
SGX proposes new Mainboard listing criteria and introduction of SPACs
The Singapore Exchange Limited (“SGX”) is proposing changing the Mainboard listing criteria and introducing a separate listing framework for Special Purpose Acquisition Companies (“SPACs”). This article looks at some of the changes proposed.
Government to Change Rules on Forbidden Loans
The government has proposed changes to the taxation of certain loans granted by legal entities equivalent to Swedish aktiebolag (limited companies) to related parties, and plans stop the deduction of interest paid on such loans.
Proposals to Limit Interest Deductions
Government proposes change in limitations regarding interest deduction for internally financed acquisition of shares (etc.) in a privity (unity of interests).
RISKS AND CONSEQUENCES FOR BOARD MEMBERS AND SHAREHOLDERS IN BANKRUPTED COMPANIES
The aim of this article is to outline the possible consequences for the shareholders and board members of a Swedish limited company in case of bankruptcy.