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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
… be deemed that the seller enters a false statement in his application to the Swedish Tax Authority. Predictability weaknesses when a law is unclear. The Swedish Tax Authority can not verify whether a thing in the application is miscalculated on what is the labor cost and other …
En juridisk analys med fokus på Regeringsrättens tolkning av de svenska koncernbidragsreglernas förenlighet med EG-rätten
The Swedish group contribution rules do not include a right to 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 …
Betydelsen av bostad och väsentligt inflytande i näringsverksamhet för individens skattemässiga status
… the consequence of being unlimited liable to tax according to chapter 3 § 8 Swedish income tax law (1999:1229) is imposed tax on every revenue from Sweden and overseas. When deciding the fiscal status Sweden uses the principle of domicile which makes the home of the taxable …
En analys av lagförslagen till svenska dokumentationsregler i propositionen 2005/06:169
… 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 revenue. The majority of OECD member …
… business units are Holmen Skog, which has the task of providing the group's swedish industries with raw material. To meet the need of raw material a company in Estonia is established. There are cross-border timber trade between Holmen Skog and the estonian subsidiary, Holmen …
samt bevisningsfrågor till följd av dokumentationskravet
… and commentary to the model tax convention may be used to interpret the Swedish internal ”correction rule”. Therefore a comparison between the correction rule and article 9.1 in the model tax convention is made within the essay. The conclusions drawn are that the differences are …
Har Europadomstolens dom i målet Janosevic mot Sverige 2002 lett till förbättrad rättssäkerhet på skatteområdet?
… with the rights in the European Convention arose for the first time, when the Swedish citizen Max von Sydow complained to the European Commission that his right to a fair trial had been infringed. However, the court never gave a decision due to settlement out of court. In 2002 …
Bostadens betydelse vid flytt från Sverige
The Swedish tax on income for persons who are unlimited liable to tax is based on his domicile and double taxation treaties between Sweden and other countries are based on his residence. In order to determine a person’s tax liability, the dwelling or home is of vital importance …
Rättskällevärdet i förhållande till legalitetspricipen och förutsebarhetens påverkan
… intermissions in a third country is however not regulated. There-fore the Swedish tax agency (Skatteverket) has published a non binding standpoint which regulates the entire intermission allowed to a maximum of 96 days a year whereof 72 days may be spent in Sweden. The …
nutida strider, historisk arena
… out national registrations. The Lappish society was forced to adapt to the Swedish society orders. The Swedish society’s presence and interest in the northern parts increased with occurrence of mining and forests. The agriculture colonization gradually increased to its extent …
Möjligheten att få både skattesköld och klassning som eget kapital enligt svensk rätt
The new Swedish Companies Act allows Swedish companies to issue two instruments that were previously prohibited: mandatory convertibles and participating debentures. The aim of the thesis is to conduct a cross sectional study of Swedish corporate hybrid securities, especially in …
Räntesnurror ur ett kommunalt perspektiv.
… The exceptions are named ten-percent rule and ”ventilen”. It was found that Swedish municipal communities also engaged in such arrangements. As a result of this discovery the Swedish Tax Authority was delegated the task to investigate companies that are in a community of …
Förändringar och marknadsföring på bibliotek, en utvärdering av Skogsbibliotekets "library brand" utifrån studentperspektiv.
The Swedish group contribution rules do not include a right to 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 …
En studie om frequent flyer-program och deras effekt på kunderna
The arm’s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation …
