Sökning: "Roger Persson Österman"

Hittade 5 avhandlingar innehållade orden Roger Persson Österman.

  1. 1. Kontinuitetsprincipen i den svenska inkomstbeskattningen

    Författare :Roger Persson Österman; Nils Mattsson; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK;

    Sammanfattning : This dissertation deals with the principle of basis carry-over. The principle of basis carry-over makes possible generation succession and company reorganisations without the accompanying transfers and transactions resulting in taxation for the appreciation of the assets. LÄS MER

  3. 2. Avräkningsmetoden : En skatterättslig studie om undvikande av internationell dubbelbeskattning

    Författare :Martin Berglund; Mattias Dahlberg; Kristina Ståhl; Roger Persson Österman; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; skatterätt; dubbelbeskattning; skatteavtal; avräkning; Finansrätt; Fiscal Law;

    Sammanfattning : The territorial scope of modern income tax systems frequently leads to the occurrence of international double taxation, i.e., that the same income is taxed in two or more states. LÄS MER

  4. 3. Internationell beskattning av pensionsförsäkringar : – det svenska skattesystemet i gränsöverskridande situationer

    Författare :Nina Ewalds; Christer Silfverberg; Roger Persson Österman; Edward Andersson; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; international taxation of pension insurance; fiscal coherence; yield tax; mutual recognition; internationell beskattning av pensionsförsäkringar i Sverige och Finland; skattesystemets inre sammanhang; avkastningsskatt; kvalitativa villkor; Financial law; Finansrätt; Financial Law; finansrätt;

    Sammanfattning : The question at hand throughout this thesis is how the Swedish system for taxation of pension insurances – in both individual and occupational private pension schemes – interacts with other tax systems in an international context. This question includes several aspects. LÄS MER

  5. 4. Förhållandet mellan intern skattelagstiftning och skatteavtal : särskilt om företräde för interna skatteregler

    Författare :Alexandra Johansson; Roger Persson Österman; Peter Melz; Bertil Wiman; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; conflict of law; distributive rules; double taxation; dualism; golden rule; method article; non-aggravation; tax avoidance; tax claim; tax treaty; tax treaty override; taxing rights; Legal Science; specialisation Finacial Law; rättsvetenskap med inriktning mot finansrätt;

    Sammanfattning : This thesis addresses the relationship between domestic tax law and tax treaties in a Swedish context, particularly with the purpose of clarifying when the legal consequences of domestic tax law are to prevail over those in tax treaties. The question of primacy arises due to domestic law and tax treaties often apply to the same situation, while providing for different legal consequences. LÄS MER

  7. 5. EU-domstolens restriktionsprövning i mål om de grundläggande friheterna och direkta skatter

    Författare :Jesper Johansson; Peter Melz; Roger Persson Österman; Martin Berglund; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Court of Justice of the European Union; CJEU; the fundamental freedoms; restriction analysis; discrimination analysis; disparities; comparabiity; equal treatment; obstacles; direct taxation; linked rules; linked taxation; Europeiska unionens domstol; EUD; de grundläggande friheterna; fri rörlighet; restriktionsprövning; restriktionsanalys; diskrimineringsanalys; jämförbarhet; hinder; olikheter; likabehandling; direkt beskattning; villkorad lagstiftning; finansrätt; Financial Law;

    Sammanfattning : In close to two hundred cases, the Court of Justice of the European Union has faced questions concering whether Member States’ substantive direct tax rules are compatible with the fundamental freedoms found in the Treaty on the Functioning of the European Union. Rules that constitute a restriction on the freedoms can still be compatible with them, but only in case they are justified based on a legitimate objective recognised by the Court. LÄS MER