Sökning: "Concealed Profit Transfer Fiscal law Transfer Pricing International Taxation Interpretation Conflict"

Hittade 1 avhandling innehållade orden Concealed Profit Transfer Fiscal law Transfer Pricing International Taxation Interpretation Conflict.

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

    Författare :Stefan Aldén; Juridiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; interpretation; international taxation; transfer pricing; fiscal law; concealed profit transfer; conflict of rules; skatterätt; finansrätt;

    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. LÄS MER