347 uppsatser · sida 4 av 24
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 …
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 …
samt bevisningsfrågor till följd av dokumentationskravet
… of transfer pricing have become essential to multinational enterprises and tax administrations. For states it is important that the transfer pricing is correct to defend their tax base. Incorrect transfer pricing can also have dire effect on the enterprises. They run the risk of …
En jämförelse mellan tre olika skolor i Karlskoga
… people’s experiences of and approach to their usage of home care services with tax deduction. The aim was also to describe how elderly people reason about their underlying motives of using home care service with tax deduction. The study is based on six qualitative interviews …
… integration and deregulation of the financial market. Companies have been tax planning for decades, the questions is if Internet has made an increase of companies than uses tax planning and which roll Internet plays. It is hard to really pinpoint all the effects of the Internet …
en fallstudie
… integration and deregulation of the financial market. Companies have been tax planning for decades, the questions is if Internet has made an increase of companies than uses tax planning and which roll Internet plays. It is hard to really pinpoint all the effects of the Internet …
ur ett civilrättsligt och skatterättsligt perspektiv
… are undertaken on the basis of private law. These transfers also give rise to tax law consequences. Taxation is normally based on how the classifications of transfers are made in private law, which means that there exists a relation between private law and tax law. Despite this …
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 …
… allocation of capital income by using data on Swedish observations. The 1991 tax reform was to change the taxation on capital income from a progressive to a flat tax system. Before the tax reform there were incentives to allocate capital income to the spouses with the lowest …
Title: Youth unemployment- A study of the tax effect on youth unemployment in 13 European industrial countries Seminary date: 2009-02-06 Course: NEK691 ? Bachelor thesis, 15 p Author: Emma Jonsson Tutor: Klas Fregert Keywords: Youth unemployment, tax, 13 European industrial …
En studie om frequent flyer-program och deras effekt på kunderna
… documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews …
En studie om hur tillämpningen av armlängdsprincipen påverkas av Skatteverkets ökade fokus på internprissättning
… documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews …
… 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 …
Betydelsen av bostad och väsentligt inflytande i näringsverksamhet för individens skattemässiga status
In Sweden a person is either unlimited or limited liable to tax. It is important to define this status since 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 …
