29 uppsatser · sida 1 av 2
En ändamålsenlig lösning på den skattemässigt asymmetriska behandlingen av bolag finansierade genom eget kapital respektive lånat kapital?
Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder’s equity does not exist, why these companies are taxed higher than companies fi-nanced by …
En undersökning om vad barn kan lära sig genom pedagogiska dataspel i förskolan
… the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have …
Är den svenska skattebasen skyddad?
… the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have …
En analys av nuvarande ränteavdragsbegränsningar och alternativa metoder
… rules have an important function as the regulations prevent the Swedish tax base to decrease. However, the restrictions must not be at the expense of the business environment. Interest deduction limitation rules that do not work in a satisfactory manner are likely to make Sweden …
- Skatteverkets förslag till förändring
… January 2009, have been inserted into Chapter 24 secs. 10 a ? e Swedish Income Tax Act (ITA). They are based on intercompany transactions that the Swedish Tax Agency has found have been carried out to deduct interest in Sweden while the recipient of the interest has a limited …
A?ldre personers erfarenheter av och resonemang kring sitt anva?ndande av husha?llsna?ra tja?nster med rutavdrag
… people’s experiences of and approach to their usage of home care services with tax deduction. The aim was also to describe how elderly people reason about their underlying motives of using home care service with tax deduction. The study is based on six qualitative interviews …
Fenomenet & avdragsrätten
… Most components, but not all, that is included in the homestaging concept is tax-deductible and this has lead to several questions around the law and foremost within tax law. To elucidate this complexity of problems around the right to deduction for homestaging, the Swedish tax …
Gränsen mellan representation enligt 16 kap. 2 § IL och mutor eller andra otillbörliga belöningar enligt 9 kap. 10 § IL
… of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority …
En juridisk analys med fokus på Regeringsrättens tolkning av de svenska koncernbidragsreglernas förenlighet med EG-rätten
… deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right …
En jämförelse mellan tre olika skolor i Karlskoga
… people’s experiences of and approach to their usage of home care services with tax deduction. The aim was also to describe how elderly people reason about their underlying motives of using home care service with tax deduction. The study is based on six qualitative interviews …
Förändringar och marknadsföring på bibliotek, en utvärdering av Skogsbibliotekets "library brand" utifrån studentperspektiv.
… deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right …
En studie av regeringens interventionslogik och nyckelpersoners uppfattningar i Linköpings kommun
… the intervention logic of the Swedish government's proposal to introduce a tax deduction for homework help. Furthermore, we also intend to outline the perceived impacts of this tax deduction in the municipality of Linköping. Our material consists of the government bill regarding …
Räntesnurror ur ett kommunalt perspektiv.
… regarding interest deduction limitations was enforced. The aim was to prevent tax structure with interest deductions in a community of interest. The changes meant that intra-group share transfers, which generates an intra-group loan structure, can lead to borrower losing their …
Utgör de svenska reglerna en inskränkning i etableringsfriheten?
… Swedish rules concerning mergers are found in chapter 37 in the Swedish income tax act. To enjoy the rights of the rules in chapter 37 the merger needs to be qualified. The criterion in 11 § stands out as a clear obstacle for the deduction of losses and is therefore examined …
en inkomstskatterättslig analys
… situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently …
