Are the Swedish Cross-Border Group Deduction Rules compatible with European Union Law?
The thesis regards the Swedish group deduction rules and whether the rules are compatible with EU law. The rules are analyzed in relation to both primary law, the fundamental freedoms established in the TFEU and secondary law, the Parent-Subsidiary Directive (PSD). The author has established four requirements in the Swedish provisions that could possibly be in breach of EU law, namely; (1) the dir