Sökning: "Peter Melz"

Visar resultat 1 - 5 av 7 avhandlingar innehållade orden Peter Melz.

  1. 1. 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

  3. 2. Kapitalvinstbeskattningens problem : företrädesvis vid fastighetsförsäljningar

    Författare :Peter Melz; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : This dissertation is about the rules for taxation of capital gains in regard to the sale of real estate. First the general problems of capital gains taxation and the basic principles of the Swedish capital gains tax legislation are discussed. In the second part of the study, the legislation and case law are examined. LÄS MER

  4. 3. Corporate form and international taxation of box corporations

    Författare :Roland Dahlman; Peter Melz; Mats Tjernberg; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; International taxation; tax theory; corporations; treaties; group indirect ownership; tax planning; neutrality; exchange of information; Financial law; Finansrätt;

    Sammanfattning : The subject matter of the thesis is new as the phenomenon of the Box Corporation has not been the subject of a specialized investigation from the fiscal perspective before. A foreign subsidiary indirectly owned in a third country jurisdiction is in the thesis classified as a Box Corporation. LÄS MER

  5. 4. Förhållandet mellan intern skattelagstiftning och skatteavtal : särskilt om företräde för interna skatteregler

    Författare :Alexandra Johansson; Roger Persson Österman; Peter Melz; Bertil Wiman; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; conflict of law; distributive rules; double taxation; dualism; golden rule; method article; non-aggravation; tax avoidance; tax claim; tax treaty; tax treaty override; taxing rights; Legal Science; specialisation Finacial Law; rättsvetenskap med inriktning mot finansrätt;

    Sammanfattning : This thesis addresses the relationship between domestic tax law and tax treaties in a Swedish context, particularly with the purpose of clarifying when the legal consequences of domestic tax law are to prevail over those in tax treaties. The question of primacy arises due to domestic law and tax treaties often apply to the same situation, while providing for different legal consequences. LÄS MER

  7. 5. EU-domstolens restriktionsprövning i mål om de grundläggande friheterna och direkta skatter

    Författare :Jesper Johansson; Peter Melz; Roger Persson Österman; Martin Berglund; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Court of Justice of the European Union; CJEU; the fundamental freedoms; restriction analysis; discrimination analysis; disparities; comparabiity; equal treatment; obstacles; direct taxation; linked rules; linked taxation; Europeiska unionens domstol; EUD; de grundläggande friheterna; fri rörlighet; restriktionsprövning; restriktionsanalys; diskrimineringsanalys; jämförbarhet; hinder; olikheter; likabehandling; direkt beskattning; villkorad lagstiftning; finansrätt; Financial Law;

    Sammanfattning : In close to two hundred cases, the Court of Justice of the European Union has faced questions concering whether Member States’ substantive direct tax rules are compatible with the fundamental freedoms found in the Treaty on the Functioning of the European Union. Rules that constitute a restriction on the freedoms can still be compatible with them, but only in case they are justified based on a legitimate objective recognised by the Court. LÄS MER