Sökning: "apportionment between capital and earned incomes"

Hittade 1 avhandling innehållade orden apportionment between capital and earned incomes.

  1. 1. Fåmansaktiebolag : en skatterättslig studie av alternativen särreglering och allmän reglering för beskattning av fåmansaktiebolag och dess ägare m.fl

    Författare :Mats Tjernberg; Juridiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; fiscal law; skatterätt; general principles; interpretation; apportionment between capital and earned incomes; special regulation; income taxation; close companies; tax law; finansrätt;

    Sammanfattning : The purpose of this dissertation is to examine whether special taxation rules for close companies and their owners are necessary, or that taxation in accordance with the general principles of income taxation will suffice. The principles of statutory interpretation of the Supreme Administrative Court and development trends in this area are described. LÄS MER