Sweden’s Supreme Administrative Court issued its decision No. 6446-19 on 7 October 2020 that a Luxembourg company operating within the special rules for investment funds under EU directive 2011/61 on alternative investment fund managers (the AIFM directive) had a “real” establishment in Sweden, despite not satisfying traditional substance criteria. The ruling also may provide useful guidance for companies operating in other sectors.
Source: Deloitte
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