347 uppsatser · sida 6 av 24
Är paketering mer fördelaktigt än direktförsäljning av fastigheter?
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) …
Förhållandet mellan 2 § skuldebrevslagen och 9 § preskriptionslagen
Abstract Value Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land …
Är beskattningen förenlig med neutralitetsprincipen?
Abstract Value Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land …
En studie av hotellrestauranger
… Revenue allocation, cost allocation, profit center, Du Pont model, taxes and manipulation of data.Date: January 2012 Since the taxes for food and lodging has been different in Sweden for many years, the hospitality industry has come up with a way to save money on tax paying …
Uppfyller lagstiftningen dess syfte?
The Swedish legislation regarding tax reduction for gifts to nonprofit organizations was stated year 2011/12. The legislation includes tax reduction for donors if the gift refers to a nonprofit organization whose work consists with ”charity for an economical need” or ”scientific …
Upplägget, lagstiftningen och konsekvenser
… 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 …
Räntesnurror ur ett kommunalt perspektiv.
… regarding interest deduction limitations was enforced. The aim was to prevent tax structure with interest deductions in a community of interest. The changes meant that intra-group share transfers, which generates an intra-group loan structure, can lead to borrower losing their …
… Wall and Per and Lena Josefsson from today. I have found that the Swedish tax legislation for foundations with culture as the purpose, are interesting and can play a role in the future culture politics. I have a short summary both of the existing rules and the new tax purposes …
En studie av effekten på cigarettskatten och cigarettpriset i Sverige mellan år 1996-2012
… conducted in two parts where the authors investigated the effect of cigarette tax on cigarette prices and in addition the cigarette prices impact on the demand for cigarettes in Sweden. The combined result of the study demonstrates that increasing the cigarette tax by 10 per …
Tax revenue is crucial in order for states to survive. States vary a lot in terms of tax revenue however, and different explanations are frequently debated among political scientists. Recently, scholars have argued that the variations in tax revenue among European states today …
… 1 the costs will approximately be 9 535 000-11 650 000 SEK excluding tax, where Moving has the lowest price and Swisslog the highest. By choosing alterative 2 the costs will approximately be 20 337 500-22 262 500 SEK excluding tax, where Moving has the lowest price and Swisslog …
… companies situated abroad. This kind of companies are often used for tax planning purposes, as means for transferring company profit from a high tax state to a low tax state. Today, the legislative flora around the world mainly focuses on the question"how low/high can the …
… are equally financed by the government and private contributors. The tax laws concerning these contributions are somewhat unclear, and this can generate problems. The two important questions that can arise are if the contribution is deductible, and if the receiver has to declare …
… this thesis is to discuss and estimate the possible effects of a so-called fat tax as a tool for minimizing these costs. Two alternatives for differentiation of the value-added tax (VAT) on food are compared. The first alternative is an increase of the VAT levied on food …
Analys av RÅ 2008 not 61
… grund för ett företräde för skatteavtal framför intern rätt; utgör domen ett tax treaty override; och vad hade en tolkning av avtalet kunnat ge för resultat? Slutsatsen innefattar kritik av Regeringsrätten dom, särskilt gällande tillämpning av principerna för regelkonkurrens …
