28 uppsatser · sida 1 av 2
En analys av 17 kap. 2 § p. 2-3 Skattebetalningslagen ur ett rättssäkerhetsperspektiv
… rights are upheld when wording and applying the postponement of payment of tax regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. We also investigate how the wording of the regulations relate to the requirement of legal security. It has been questioned if the …
I ljuset av Peru-upplägget
The taxation of various kinds of income which Sweden requires taxpayers to pay results in people undertaking sophisticated tax schemes to avoid paying tax . As a result of this Sweden had to develop its tax laws and insert a general clause in the legislation because the …
Leder avtalen till ökad insyn och effektivt informationsutbyte?
This thesis concerns agreements for the exchange of information relating to tax matters between Sweden and the previous tax havens Monaco and Liechtenstein. Monaco does not apply any tax on income or capital for individuals and Liechtenstein has strict bank secrecy, both aspects …
En studie med utgångspunkt i betänkandet <em>Förbudet mot dubbla förfaranden och andra rättssäkerhetsfrågor i skatteförfarandet</em> (SOU 2013:62)
… several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The …
… 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 …
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 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 …
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 …
… thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax …
Revisionsberättelsens roll i bekämpandet av ekonomisk brottslighet
… the audit obligation for small joint-stock companies can have on the Swedish tax department regarding economic crime. An angel on the report is to examine how the tax department uses adverse auditor’s reports. The paper’s method is a qualitative study, consisting of two …
En komparativ studie
States have sovereignty in deciding how to tax business profits. If two states wish to tax the same profit that belongs to the same taxpayer, double taxation will arise. The increasing number of multinational companies gives rise to double taxation problems and the states have …
… rule can be justified. First of all the retroactive salary for an unlimited taxpayer and during the period of income earning a limited taxpayer who later became unlimited taxpayer will be analyzed in order to determine if they are considered to be in a comparable situation. An …
… study has been to explore what the Swedish bank officials and what the Swedish Tax Agency’s officials think that they have to gain from a mandatory financial audit. The scientific method used in the study is deduction due to the fact that existing theories has been used to form …
… The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an …
