Sökning: "Jari Burmeister"

Hittade 2 avhandlingar innehållade orden Jari Burmeister.

1. 1. Internprissättning och omkarakterisering : En studie av möjligheten att omkarakterisera gränsöverskridande transaktioner vid inkomstbeskattningen

   Författare :Jari Burmeister; Bertil Wiman; Jan Bjuvberg; Mats Tjernberg; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; internprissättning; omkaraterisering; Finansrätt; Fiscal Law;

   Sammanfattning : The purpose of the compilation thesis has been to compare the ability to recharacterize cross-border transactions under the OECD Transfer Pricing Guidelines, 2010 version (OECD Guidelines), and OECDs new guidance from the BEPS project 2015 (Final Report) with the possibility to reclassify legal transactions in accordance with Swedish domestic law. The latter is an interpretation of the Swedish Supreme Administrative Court’s (SAC) case law on the taxation of transactions based of their true import. LÄS MER

3. 2. Verklig innebörd : En studie av inkomstskattepraxis

   Författare :Jari Burmeister; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

   Sammanfattning : When transactions are complicated or are carried out for the purposes of tax planning, the need to determine whether they have been correctly characterised may arise in some situations. The general position is that however transactions have been classified, taxation should be based on their “true import”. LÄS MER