Sökning: "Claes Norberg"
Hittade 2 avhandlingar innehållade orden Claes Norberg.
1. Hybrid Mismatches in International Transactions : A Study of Linking Rules in EU and Tax Treaty Law
Sammanfattning : Hybrid mismatches, where differences in income characterisation across jurisdictions lead to double non-taxation, can be exploited by multinational enterprises to reduce their overall tax burden. Common hybrid mismatch rules addressing this issue have recently been introduced within the EU and the OECD. LÄS MER
2. Revisors oberoende
Sammanfattning : The main purpose of this study is to examine the Swedish regulations concerning auditors’ independence. In the study three questions are analysed. The first question concerns the function of the independence requirements. LÄS MER
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