28 uppsatser · sida 2 av 2
En tolkning i ljuset av CFC-lagstiftningen
… 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 …
… the European Union Commission on issuesconcerning EU-harmonized environmental taxes, politically delicate and intergovernmentaldependent. The Commission's official proposals, communications and other relevant documents are subject to inquiry, where the theoretical bases are that …
tillämplig eller inte
För att förhindra att skattskyldiga utnyttjar lagstiftningen på ett sätt som lagstiftaren inte avsett används stopp- och speciallagstiftning. Då detta förfarande alltid ligger steget efter, lagstiftades det om en generalklausul mot skatteflykt. Legalitetsprincipen kommer även …
Är den svenska regleringen i 22 kap. 5 § 2 p. IL. förenlig med etableringsfriheten?
… borders and thus cease to be a Swedish company, the Swedish rules for exit taxation applies. This means that assets and unrealized gains will be taxed immediately. If the company instead chose to reorganize within the country, or to do nothing at all, a tax will only arise when …
… in 2010. The previous wording of the rule stated that the employee shall be taxed for the stock-option when moving abroad, even if the option is not exercised. The Swedish Skatteverket and Regeringsrätten have found that this rule is in conflict with the free movement of persons …
Optimal kapitalstruktur för företag med stora investeringar
… between leases, loans and equity financed fleet of factors, profitability, tax, turnover, age, and cyclicality. The study will also examine how debt is related to profit margin, DuPont and the tax, all through a regression analysis. Then were plausible economic theories for the …
… institutions are money draining and the municipals right by law to claim local tax does far from all the time cover its expenses. Here is were the national government comes in and much of the discussions is money. I will also look at the expressions used in the literature for …
… create a well-operated business. This is very important, regarding that the tax money should be spent in an effective way, and be able to do so it is required good and well-functioned system of control. A big change has happened when the instrument BSC (Balanced Scorecard) was …
Beskattningstidpunkten när förvärvet är förenat med förfoganderättsinskränkningar
… disposal restrictions are that it makes it difficult to determine the point of taxation. When shares deemed acquired at the time of share subscription the benefit will be taxable as income from service and the increase in value income from capital. When shares are deemed to be …
En studie om invånares attityder till trängselskatten i Stockholm
The subject of this paper is the congestion tax in Stockholm, Sweden. The study has been conducted with the purpose to examine of how public attitudes towards congestion charging looks and the reason behind the attitude. And also to examine if there are any differences in …
Balans mellan maktutövning och relationsbyggande
Background: Power by force and threats used to be the common way to collect taxes, but this procedure is today completely different. It’s now more about building a mutual relationship and with help of laws and controls steer citizens and companies to pay the tax they owe. Thus …
En välgrundad metodutveckling av metod för revision av förvaltningsstyrning
… to be practical and efficient.The subject of this study has been the Swedish Tax Agency, where we have studied two maintenance organizations. Our experiences from this have laid the groundwork for how we have developed our visions of a future method for pm3auditing. The …
En diskursanalys
… Chamber debate have the nodal points culturalsponsorship, public assistance, tax law and donation. Materialgroups are created in different environments with different framesof reference and opinions differ among the groups. There areliquid significances between the material …
