There are approximately 100,000 active Swedish limited liability companies with an annual turnover of more than SEK 1 million. The owners of these companies are covered to varying degrees by the so-called three-tier rules, which are intended to manage the community of interest in smaller ownership groups. The three-tier rules are complicated. They have been amended 25 times since the 1990 tax reform and a new review was announced in the 2014/2015 budget bill. Among other things, the rules discourage owners from appropriating the value of the work they perform in the companies' operations as dividends and capital gains rather than as wages, which is justified by the fact that marginal tax rates on service income are often significantly higher than the straight tax rates applied to capital income. The aim of the project is to investigate and evaluate how different income derived from work, ownership and other dealings with limited liability companies is taxed in situations involving foreign resident individuals. The choice of topic is motivated by an increasingly globalized environment and a partly unclear legal situation. Foreign residents are almost always subject to more limited taxation than other taxpayers and it is unclear how Swedish tax treaties should be applied to income covered by the three-step rules. Furthermore, the development of EU law has led to pressure to change the so-called exit tax rules, which in turn has affected the possibilities for taxpayers to circumvent the three-stage rules in cross-border situations.