{"title":"Sweden","authors":"Claes Caldenby","doi":"10.1787/9a0dd6fd-en","DOIUrl":null,"url":null,"abstract":"When there is reason to believe that the company’s shareholders’ equity is less than half of the registered share capital, the Board of Directors must immediately prepare and force the company’s auditors to examine a balance sheet for liquidation purposes.","PeriodicalId":122139,"journal":{"name":"Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping","volume":"46 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1787/9a0dd6fd-en","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
When there is reason to believe that the company’s shareholders’ equity is less than half of the registered share capital, the Board of Directors must immediately prepare and force the company’s auditors to examine a balance sheet for liquidation purposes.