Sökning: "specialisation Finacial Law"

Hittade 1 avhandling innehållade orden specialisation Finacial Law.

1. 1. 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