Om regelkonkurrens inom inkomstskatterätten. Med särskild inriktning på förhållandet mellan olika grunder för beskattning av dolda vinstöverföringar till utlandet

Sammanfattning: This dissertation deals with the conflict of rules for the taxation of income. By 'conflict of rules' I refer to the circumstance that two or more provisions are applicable simultaneously, but where it is clear that only one of the provisions concerned could or should be applied. The dissertation concentrates on the relationship between the different provisions - within the Swedish legal system - that can be employed for charging covert transfer of income abroad. The provisions concerned are the rules on imputed profit on disposal in Sec. 22(1) para. 4-7 of the Municipal Income Taxes Act (MITA) and Sec. 2(13) para. 2 of the National Income Taxes Act (NITA), the general provisions on deduction for expenditures in Sec. 20 para. 1 of MITA, the adjustment rule in Sec. 43(1) MITA and the rule on transfer pricing as found - usually as Article 9(1) - in the different double taxation treaties that Sweden has concluded. One of the purposes of this dissertation is to investigate whether these rules are in conflict with each other; and if they do, I shall attempt to establish which of the rules should be applied. There is however a further and overriding aim in this dissertation. Besides dealing specifically with the conflict of rules in covert transfer of income abroad, I would also like to establish a general method for dealing with the problem of rule conflict in the practical application of income tax rules in general. This general method is presented in the last chapter of this dissertation and is built upon discussions in earlier chapters. The concluding chapter contains therefore a summary of the principles involved in my way of analysing the problem of conflict of rules, which I submit can even be employed when dealing with other problems involving the choice of rules.