87 uppsatser · sida 1 av 6
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 …
Gränsen mellan representation enligt 16 kap. 2 § IL och mutor eller andra otillbörliga belöningar enligt 9 kap. 10 § IL
… for the cost 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 …
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 …
En analys av nuvarande ränteavdragsbegränsningar och alternativa metoder
… limitation 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 …
I ljuset av Peru-upplägget
… led to taxpayers only paying Peruvian tax and escaping the much higher Swedish tax. The 2 § 4 paragraph shall be interpret in relation to international law to see how a cross-border proceedings shall be subject to tax law. The thesis explains that a teleological approach may be …
är det hållbart?
… to whether the principle against the abuse of rights is equally ap-plicable in Swedish domestic law on VAT. The administrative court of appeal in Go-thenburg, Case No. 622-05, has ascertained that the principle is not applicable when it derives from the Directive and the …
- en utredning av införandet av regeringens förslag gällande en spärreglering samt ett samlat sanktionsförfarande ur ett rättssäkerhetsperspektiv
… a locking control which means that prosecutor can not bring charges if the Swedish tax authority has made a decision regarding a tax on the same matter. Further means that the Swedish tax authority can not decide on tax where the prosecutor has charged or taken other measures …
Fenomenet & avdragsrätten
Around year 2004, a new service was introduced on the Swedish housing market with the purpose of increasing the sell price, namely homestaging. Homestaging means that a home gets in order before a open house, for example by removing personal affections or the leasing of new …
En analys av RÅ 2010 ref. 112
… 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 Greece-case came a few …
… audit, amongst other tasks, investigate whether the audited companies follow Swedish law, and report them if they do not. The presence of the auditor might influence the actions of companies to act according to law, and reduce errors in the reporting. Errors regarding tax …
Tillämplig på förhållandet mellan skattetillägg och skattebrott samt på förhållandet mellan skattetillägg och bokföringsbrott?
… for the same offense. Since the European Convention was incorporated into Swedish law in 1995 the principles application has been discussed in tax law. Several cases have been examined by the European Court and the Supreme Court (HD) in order to determine whether dual punishment …
En analys av det fjärde rekvisitet i skatteflyktslagens 2 § utifrån legalitetsprincipen
Under Swedish tax law; the general clause in the Tax Avoidance Act is a method to prevent tax evasion. The purpose of the general clause is to prevent any tax avoidance procedures that the legislator has not been able to foresee. For the general clause to be applicable, four …
En förbränningsmotors patenterbarhet
… to understand it has probably increased with the internationalization. The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance …
En analys av en förmånstagares beskattningskonsekvenser av trustegendom som utgörs av aktier
… to understand it has probably increased with the internationalization. The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance …
En anpassning till EG-rätten
The Swedish CFC rules imply a taxation of Swedish partners of foreign legal persons subject to low income tax, which is based on a fictitious distribution. Thus, tax is levied even if the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation …
