Sökning: "Christer Silfverberg"

Visar resultat 1 - 5 av 6 avhandlingar innehållade orden Christer Silfverberg.

  1. 1. Gåvobeskattningen i nordiskt perspektiv

    Författare :Christer Silfverberg; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : The Nordic countries possess a common legal tradition, to which an extensive regional harmonization of civil law, not least in the field of family law, testifies. Inheritance and gift taxation are closely linked with the civil law. LÄS MER

  3. 2. 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

  4. 3. Skattepliktiga överlåtelser i inkomstslaget kapital

    Författare :Adriana Krzymowska; Peter Melz; Christer Silfverberg; Peter Nilsson; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; income tax; divestment; disposal; capital gain; capital loss; taxable event; gift; sale; exchange; financial instruments; property; avyttring; inkomstskatt; överlåtelse; försäljning; byte; gåva; kapitalvinst; kapitalförlust; realisation; omvandling; förändring; aktier; fastigheter; bostadsrätter; finansiella instrument; finansrätt; Financial Law;

    Sammanfattning : Capital gains and losses are taxed under the Income Tax Act (ITA) and occur when an asset is divested. The concept of divestment, which is regulated in §§ 3-10 in chapter 44 of the ITA, creates the scope of taxable events. LÄS MER

  5. 4. Bevisprövning i taxeringsmål

    Författare :Börje Leidhammar; Christer Silfverberg; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Bevisbörda; beviskrav; bevisvärdering; utredningsskyldighet; Rättsvetenskap;

    Sammanfattning : .... LÄS MER

  7. 5. Bevisrättens tillämpning i skatteprocessen

    Författare :Caroline Nordklint; Teresa Simon-Almendal; Christer Silfverberg; Ruth Mannelqvist; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; law of evidence; tax process; principle of the free evaluation of evidence; burden of proof; evidential requirement; the rule of law; issues of law; principle of legality; foreseeable tax procedure; tax investigation; presumption; finansrätt; Financial Law;

    Sammanfattning : The Swedish law of evidence is based on the principle of the free evaluation of evidence, meaning that the courts, as a main rule, should not be bound by any legal rules in its evaluation process of the evidence. Swedish tax law is, contrary to the law of evidence, based on the principle of legality. LÄS MER