347 uppsatser · sida 5 av 24
Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate …
En undersökning tillämpad på skandinaviska och tyska företag
… et al. (1984). The model is then tested to examine how changes in corporate tax rates affect the optimal capital structure of firms. Based on theoretical implications of the model, four hypotheses are derived stating that firms? optimal debt-to-value ratio is (1) negatively …
Rättskällevärdet i förhållande till legalitetspricipen och förutsebarhetens påverkan
Individuals considered as tax residents in Sweden may if they are working abroad for six months alternatively one year be granted a tax exemption concerning the income originating from the work abroad. Short intermissions (kortare avbrott) are permitted without impact on the tax …
Gränsdragningen av samma eller likartad verksamhet
… is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar …
For a long time economic tax equalization system in Sweden has been creating dispute between Swedish communities. Despite the main purpose of the system - to reduce disparities and create equal economic opportunities for all communities ? some regions were not satisfied. The …
Bör arbetskostnaden regleras i lag
The Income Tax Act is enacted what criteria must be met to obtain a tax reduction of household work. Household work is the common term for ROT- and RUT-works. The purpose of the tax reduction is to increase job opportunities and to discourage that undocumented work performs. It …
… firms within the Swedish welfare sector distinguish themselves in terms of tax planning and short-termism from a control group consisting of other privately owned welfare firms. For the first time, the comparison is made on the entire welfare sector, between 14 matched pairs …
En studie av regeringens interventionslogik och nyckelpersoners uppfattningar i Linköpings kommun
… the intervention logic of the Swedish government's proposal to introduce a tax deduction for homework help. Furthermore, we also intend to outline the perceived impacts of this tax deduction in the municipality of Linköping. Our material consists of the government bill regarding …
how the Swedish demand for snus will react to the new tax increase proposed by the government
… demanded. One of the main arguments from the government for increasing the tax on snus and thereby increasing price was to collect more tax revenue for reformations within the educational system. An elasticity of -0.536 indicates that an increase in tax will decrease demand and …
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 styrmedelsanalys
… the most important policies in place in Sweden today to promote biofuels is a tax exemption on these fuels. The tax exemption is however a costly measure resulting in more than a 1.3 billion SEK reduction in government revenues each year. The size of this foregone revenue of …
… concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce. In 2003 …
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 …
Analys av skalbolagsreglerna ur ett tillämpnings- och rättssäkerhetsperspektiv
… a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company. Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal …
”Avkvalificering” av andelar i fåmansföretag
The thesis deals with packaging of real estate’s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) …
