126 uppsatser · sida 1 av 9
En analys av 17 kap. 2 § p. 2-3 Skattebetalningslagen ur ett rättssäkerhetsperspektiv
… rights are upheld when wording and applying the postponement of payment of tax regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. We also investigate how the wording of the regulations relate to the requirement of legal security. It has been questioned if the …
In 1984 the Swedish government introduced a special law which gave tax benefits to foreign researchers who for a limited time was engaged in research or development work in Sweden. The purpose was to facilitate for companies to recruit skilled employees from outside of Sweden …
En analys av 22 kap. 5§ 4 pkt. och 7§ IL samt 17a kap. SBL
The Swedish exit tax legislation in Chapter 22. § 5 p. 4 IL states that businesses who change its tax residence to another Member State within the EES are taxed as having its assets sold at the time of the change of domicile. This legislation was declared incompatible with the …
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 …
The Role of Most Favoured Nation Treatment
Summary Title: Taxes and Human Capital as Determinants of Foreign Direct Investment in EU: The role of Most Favoured Nation treatment Author: Andreas Helmersson Supervisors: Cecilé Brokelind and Rikard Larsson Problem discussion and problem Formulation: The recent year’s rapid …
I ljuset av Peru-upplägget
The taxation of various kinds of income which Sweden requires taxpayers to pay results in people undertaking sophisticated tax schemes to avoid paying tax . As a result of this Sweden had to develop its tax laws and insert a general clause in the legislation because the …
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 …
- en utredning av införandet av regeringens förslag gällande en spärreglering samt ett samlat sanktionsförfarande ur ett rättssäkerhetsperspektiv
A tax penalty is an administrative penalty and is levied when the tax obligated provides false information for the guidance of their own taxation. Further can the taxpayer also be punished for tax evasion for the same false reporting. However, this is contrary to the European …
Abstract The tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop …
är det hållbart?
… does not regulate Member States? opportunities to intervene against tax evasion. The European Court of Justice has clarified the situation in case C-255/02 Halifax. This case establish that the universal principle against the abuse of rights applies to VAT, which means that …
ur ett civilrättsligt och skatterättsligt perspektiv
… are undertaken on the basis of private law. These transfers also give rise to tax law consequences. Taxation is normally based on how the classifications of transfers are made in private law, which means that there exists a relation between private law and tax law. Despite this …
En studie med utgångspunkt i betänkandet <em>Förbudet mot dubbla förfaranden och andra rättssäkerhetsfrågor i skatteförfarandet</em> (SOU 2013:62)
… several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The …
… three with auditors from Ernst & Young, KPMG and Skarin & Brindelid, two with tax lawyers; one at the Tax Authorities and one with the director of studies at the Juridical Institution at Linköping University, one tax consultant at Ernst & Young and one tax auditor at the Tax …
En analys av RÅ 2010 ref. 112
The OMX-case entailed considerable uncertainty about the relationship between tax treaties and Swedish domestic law. Previous approaches to handle rule conflict between them was put out of action for the first time when an internal rule took precedence over tax treaties. The …
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 …
