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The swedish rule concerning the treatment of employee stock-options have changed and the new wording of the rule will be applicable for the first time in 2010. The previous wording of the rule stated that the employee shall be taxed for the stock-option when moving abroad, even …
Beskattning av fåmansföretag
… The purpose is to describe the inactive company rules and the verdict from the Swedish Supreme Administrative Court. Also to investigate how this verdict will affect company sellers. Method: Based on a case study and by analyzing the Swedish Law conclusions has been determinate …
… strong connection that mere possession causes essential linkage. The fact that Swedish citizens retain their permanent residence after migration has been, and still is considered to constitute an essential linkage, on it´s own. The situation is uncertain regarding foreign …
The purpose of the paper is to examine the state of law concerning taxation of Swedish poker winnings. The main findings are: Poker is seen as a random and adventurous game. Poker is thereby considered a lottery. Swedish poker winnings are thereby not taxed as income. Foreign …
-En studie av 50 företag i Stockholm
… of non-operational assets seems to be an inefficient tax which costs the Swedish welfare system much more than it generates. Secondly, the change in actions among entrepreneurs following the extensive news coverage following the tax authority’s charges against the company of the …
… bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the …
Svensk rätt i förhållande till EG-rätt
EG-rätten är en egen rättsordning som har företräde framför den nationella rätten, vilket innebär att medlemsstaterna har en skyldighet att följa EG-rätten. Förverkligandet av målet om att skapa en inre marknad inom EG förutsätter ett gemensamt system för mervärdesskatt. Flera …
En fallstudie inom ett tillverkande företag
… benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn’t necessary that someone actually enjoys the company’s assets for pri- vate use, it is enough that they have the …
… benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn’t necessary that someone actually enjoys the company’s assets for pri- vate use, it is enough that they have the …
Svensk rätt i förhållande till EG-rätt
EG-rätten är en egen rättsordning som har företräde framför den nationella rätten, vilket innebär att medlemsstaterna har en skyldighet att följa EG-rätten. Förverkligandet av målet om att skapa en inre marknad inom EG förutsätter ett gemensamt system för mervärdesskatt. Flera …
In this essay I will look at the independence of the Swedish municipalities. By looking at articles for the biggest journal in Sweden on this subject Kommun aktuellt I will look at the discussion for the years of 1978 and 1998 to see if one can draw some parallels in the debate …
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En omvänd fusion definieras som det förfarande då ett moderbolag fusioneras in i sitt dotterbolag. Det eventuella inkråm som finns i moderbolaget tas vid fusionstillfället upp av dotterbolaget, medan de aktier moderbolaget innehar i dotterbolaget ges ut som fusionsvederlag till …
En momspliktig upplåtelse / överlåtelse eller ett skadestånd utan skada?
Mervärdesskatterättsligt särbehandlas omsättning av upphovsrätter genom tillämpning av en reducerad skattesats. I 7 kap. 1 § 3 st. 8-9 p. ML hänvisas direkt till upphovsrättslagen för bedömningen av förekomsten av en upphovsrättsligt skyddad prestation och rättighetens …
… of this thesis is to examine the definition of associated enterprises in Swedish tax law with the aim of clarifying its scope and meaning. Furthermore a specific loan-based structure is analyzed in an attempt to unravel applicable law. Synthesizing previous academic work on the …
