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Sweden to Provide Withholding Tax Exemption on Dividends Paid to Foreign States

|Proposed Changes|Sweden
Sweden

A proposal from the Swedish Ministry of Finance has been published that will provide a withholding tax exemption on dividends paid to foreign states and foreign equivalents of a Swedish region, municipality, or municipal associations (subdivisions). The exemption is being provided due to the finding that Sweden's current rules violate the free movement of capital in regard to the payment of di…