The Swedish Parliament (Riksdag) Oct. 3 accepted for consideration Bill No. 2023/24:15, to amend income tax rules on cross-border business disposals. The proposal includes measures to: 1) clarify that provisions on exemptions from immediate taxation in cases of a business separation, may apply if a company disposes of assets associated with the new company under the new company law procedures on division by separation; 2) allow a Swedish limited company transferring its registered office to another country within the European Economic Area (EEA), to be covered by Income Tax Act provisions on exemptions from immediate reversal of deductions for allocation …