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… going on in Dagens industri where the participants have discussed the National Tax Board, courts of law and law and order. The legal rights of the individual have been described as threatened and uncertain due to deficiencies in the tax assessment. There are difficulties …
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 …
This study investigates whether auditors affect the tendency to report correct taxes for small companies. Since November 2010 the smallest companies in Sweden are no longer obliged by law to have an appointed auditor to perform the former yearly audit. The auditor shall during …
Tillämplig på förhållandet mellan skattetillägg och skattebrott samt på förhållandet mellan skattetillägg och bokföringsbrott?
… 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 has occurred in the national rules concerning tax surcharge, tax …
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 …
How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax …
Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate …
In 1988 the Swedish Social Democratic Party decided to reform the tax system. In this essay I analyse the motives behind their acting on a basis of the party strategic theories of Przeworski and Sjöblom. The reform commonly referred to as the tax reform of the century, was …
Bör arbetskostnaden regleras i lag
The Income Tax Act is enacted what criteria must be met to obtain a tax reduction of household work. Household work is the common term for ROT- and RUT-works. The purpose of the tax reduction is to increase job opportunities and to discourage that undocumented work performs. It …
… due to high risk and probability of default, another being cross-border taxation issues with double taxation and information asymmetry. Since the aim within the EU is to be the most competitive and dynamic knowledge-based economy in the world with sustainable economic growth and …
Har Europadomstolens dom i målet Janosevic mot Sverige 2002 lett till förbättrad rättssäkerhet på skatteområdet?
In 1972 the regulations on tax surcharge were introduced. In the new system the sur-charge are imposed by the Tax Authority (skatteverket) and not the Court. Since 1995 the European Convention on Human Rights constitute law in Sweden, which means that Sweden is forced to …
En analys av lagförslagen till svenska dokumentationsregler i propositionen 2005/06:169
… The arm’s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act. When transfer pricing between associated MNEs is not reflecting the arm’s length princi-ple, states face the possibility of losing tax …
Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the …
En förbränningsmotors patenterbarhet
… uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice. A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and …
En analys av en förmånstagares beskattningskonsekvenser av trustegendom som utgörs av aktier
… uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice. A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and …
