347 uppsatser · sida 1 av 24
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 …
när ett skatteexperiment permanentades
… 1 January 2007 abolished Sweden as one of the last countries in EU the wealth tax. This wealth tax was in Sweden for almost 100 years. As the great debate in the context of tax reform in 1910 was not so much about the introduction of a wealth tax. The discussion was instead on …
- Skatteverkets förslag till förändring
… January 2009, have been inserted into Chapter 24 secs. 10 a ? e Swedish Income Tax Act (ITA). They are based on intercompany transactions that the Swedish Tax Agency has found have been carried out to deduct interest in Sweden while the recipient of the interest has a limited …
En analys av 22 kap. 5§ 4 pkt. och 7§ IL samt 17a kap. SBL
The Swedish exit tax legislation in Chapter 22. § 5 p. 4 IL states that businesses who change its tax residence to another Member State within the EES are taxed as having its assets sold at the time of the change of domicile. This legislation was declared incompatible with the …
The Swedish Tax Agency is a government authority whose mission is to collect taxes and fees for financing the public sector and welfare in Sweden. Under the last decade the tax gap in Sweden has been constant and small businesses with a max turnover of 25 millions Swedish crowns …
En undersökning om vad barn kan lära sig genom pedagogiska dataspel i förskolan
… the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have …
Är den svenska skattebasen skyddad?
… the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have …
Gränsen mellan representation enligt 16 kap. 2 § IL och mutor eller andra otillbörliga belöningar enligt 9 kap. 10 § IL
… of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority …
In 1984 the Swedish government introduced a special law which gave tax benefits to foreign researchers who for a limited time was engaged in research or development work in Sweden. The purpose was to facilitate for companies to recruit skilled employees from outside of Sweden …
-Vad kan Sverige lära av England och Wales
… there is no current information regarding other well developed property tax systems. This information is necessary in order to analyze the effectiveness and develop the Swedish system. The purpose of this study is to contribute with improvement proposals to the development of …
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 …
En ändamålsenlig lösning på den skattemässigt asymmetriska behandlingen av bolag finansierade genom eget kapital respektive lånat kapital?
Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder’s equity does not exist, why these companies are taxed higher than companies fi-nanced by …
En analys av nuvarande ränteavdragsbegränsningar och alternativa metoder
… rules have an important function as the regulations prevent the Swedish tax base to decrease. However, the restrictions must not be at the expense of the business environment. Interest deduction limitation rules that do not work in a satisfactory manner are likely to make Sweden …
- en utredning av införandet av regeringens förslag gällande en spärreglering samt ett samlat sanktionsförfarande ur ett rättssäkerhetsperspektiv
A tax penalty is an administrative penalty and is levied when the tax obligated provides false information for the guidance of their own taxation. Further can the taxpayer also be punished for tax evasion for the same false reporting. However, this is contrary to the European …
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 …
