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Visar resultat 1 - 5 av 18 avhandlingar som matchar ovanstående sökkriterier.
1. Om regelkonkurrens inom inkomstskatterätten. Med särskild inriktning på förhållandet mellan olika grunder för beskattning av dolda vinstöverföringar till utlandet
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
2. Avräkningsmetoden : En skatterättslig studie om undvikande av internationell dubbelbeskattning
Sammanfattning : The territorial scope of modern income tax systems frequently leads to the occurrence of international double taxation, i.e., that the same income is taxed in two or more states. LÄS MER
3. 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
4. Det civilrättsliga i svensk inkomstskatterätt
Sammanfattning : The relationship between tax law and private law has been discussed extensively in the legal sources of Swedish income taxation. However, what is meant by private law has not been elaborated or problematized to any greater extent. LÄS MER
5. Den skatterättsliga gränsdragningen mellan ränta och utdelning : Klassificering på gränsen mellan skatterätten och redovisningsrätten
Sammanfattning : Den skatterättsliga gränsdragningen mellan ränta och utdelning – How to classify and draw a distinction between interest and dividend for tax purposesThe purpose of this thesis is to analyse the question of how to classify and distinguish between interest and dividend for tax purposes in the hand of the issuer of a hybrid instrument.The question originates in the borderland of tax and accounting law and the aim is further to study how tax and accounting law interact in this area. LÄS MER