Sökning: "Jan Bjuvberg"
Hittade 5 avhandlingar innehållade orden Jan Bjuvberg.
1. Redovisningens betydelse för beskattningen
Sammanfattning : .... LÄS MER
2. Internprissättning och omkarakterisering : En studie av möjligheten att omkarakterisera gränsöverskridande transaktioner vid inkomstbeskattningen
Sammanfattning : The purpose of the compilation thesis has been to compare the ability to recharacterize cross-border transactions under the OECD Transfer Pricing Guidelines, 2010 version (OECD Guidelines), and OECDs new guidance from the BEPS project 2015 (Final Report) with the possibility to reclassify legal transactions in accordance with Swedish domestic law. The latter is an interpretation of the Swedish Supreme Administrative Court’s (SAC) case law on the taxation of transactions based of their true import. LÄS MER
3. Lokala ordningsföreskrifter
Sammanfattning : In Sweden there are more than 280,000 known ancient and historical remains and monuments (fornminnen), almost 17,500 protected natural areas, 48 certified airports, hundreds of ports and marinas and a very large number of geographical areas which constitutes so-called public place (offentlig plats) or are subject to shoreland protection (strandskydd). For each and every of these places, municipalities and/or some state administrative authorities may issue local ordinances on public order (lokala ordningsföreskrifter), i. LÄS MER
4. Den skatterättsliga gränsdragningen mellan ränta och utdelning : Klassificering på gränsen mellan skatterätten och redovisningsrätten
Sammanfattning : Den skatterättsliga gränsdragningen mellan ränta och utdelning – How to classify and draw a distinction between interest and dividend for tax purposesThe purpose of this thesis is to analyse the question of how to classify and distinguish between interest and dividend for tax purposes in the hand of the issuer of a hybrid instrument.The question originates in the borderland of tax and accounting law and the aim is further to study how tax and accounting law interact in this area. LÄS MER
5. Kommunal redovisning : En rättsvetenskaplig studie
Sammanfattning : Swedish municipalities are obliged to continually and annually account and disclose information in certain accounting reports. The accounting obligation for municipalities is set forth in the Swedish Local Government Act. Since the year 1998 there is also a Local Government Accounting Act (LGAA) in place. LÄS MER