Sökning: "Skatterättslig tolkning"
Hittade 1 avhandling innehållade orden Skatterättslig tolkning.
1. Att motverka skatteflykt : En komparativ studie av generella åtgärder mot skatteflykt i Sverige och Danmark i ljuset av skatteflyktsdirektivets allmänna regel mot missbruk
Sammanfattning : This doctoral disseration examines how the structure and function of the European Union’s (EU) newly introduced General Anti-Avoidance Rule (GAAR) affects the concept of tax avoidance in its member states. Through a comparative study of the Swedish and Danish approach to combating corporate tax avoidance, the dissertation focuses on both the pre-existing provisions against tax avoidance and the rules following the implementation of the Anti-Tax Avoidance Directive’s GAAR as established in Article 6. LÄS MER
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