7 uppsatser
… aim with this study is to investigate the market reactions to announcements of special dividends and redemptions in Sweden and thus if these announcements can signal information. This study is an event study, where the event is the day of the announcement of a suggestion …
… then the partner has qualified shares and is to be taxed according to the special closed company rules. If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has …
En studie av sambandet mellan valet av kapitalåterföringsmetod och värdeskapande för aktieägarna
This thesis studies the stock price reaction around 68 announcements of special dividends and share redemptions on the Swedish stock market between the years of 2003 and 2007. We show that for the Swedish private investor, the tax effect of a share redemption is lower than that …
Tillämpning av löneunderlagsregeln
… businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules …
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 …
-En analys av befintliga regler
… is able to independently dispose over its results. A closely held company has special rules which have been under discussion since the rules was first adapted. The rules have been changed many times since its appearance but there is still of interest to make the rules easier to …
… factor. Delimitation: The study will not take into consideration commissions, dividends, transaction costs, taxes or other issues than those stated. Method: The study extends between the years 2003 - 2013, and was performed by assembling a total of fifteen portfolios according …
