347 uppsatser · sida 7 av 24
… rule can be justified. First of all the retroactive salary for an unlimited taxpayer and during the period of income earning a limited taxpayer who later became unlimited taxpayer will be analyzed in order to determine if they are considered to be in a comparable situation. An …
Är tolkningen förenlig med lagstiftaren syfte?
… law in accordance to its legal source value. Individuals who are considered as tax residents in Sweden have the opportunity to be granted tax exemption according to the six-month-rule and the one-year-rule if the individual works abroad. If the income is taxed in the country of …
Konsekvenser vid generationsskiften i fåmansföretag
… activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act. The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company’s business activity is within the framework of the …
… on employment, increased revenues of social security contributions and income taxes, reduced unemployment costs and reduced tax revenues on fossil fuels. These effects are summarized in a negative tax revenue of 2,6 billion SEK. Along the summarized negative effect we also …
För schablonbeskattning ? i tiden
Title: The Investment Savings Account ” Standard Taxation ” Right in TimeAuthors: Gustav Mårtensson and Erica Nordström LöfSupervisor: Göran HäggBackground: In order to facilitate and stimulate financial investments among privateinvestors the organization Aktiespararna made a …
… believes that it was mainly children of tenant farmers who became landless. Tax Farmers fell less often and less deeply. To be able to see any particular trends among tenant farmers, I also examine the social mobility of tax farmers. I have therefore chosen three villages with …
Är det förenligt med ickediskrimineringsklausulen och kan klausulen användas när flera skatteavtal är tillämpliga?
… the non-discrimination clause. In some group contribution situations several tax conventions can be applicable. Therefore, it is discussed if the non-discrimination clause can be applied in such situations. The rules regarding group contribution when companies outside the …
… study has been to explore what the Swedish bank officials and what the Swedish Tax Agency’s officials think that they have to gain from a mandatory financial audit. The scientific method used in the study is deduction due to the fact that existing theories has been used to form …
… is not sufficiently implemented in the instruments used in Sweden. Landfill tax contribution to the compliance of the waste hierarchy is in the current situation, regarding contaminated soil, nonexistent. But the results of the literature study shows that there is potential for …
En studie av svenska företag
… independent variable debt-ratio and the dependent variables profit margin, pre-tax profit margin, operating margin, return on assets and return on equity. The variables were calculated using data from each company’s annual reports for the entire investigation period, year …
Möjligheten att få både skattesköld och klassning som eget kapital enligt svensk rätt
… sectional study also includes areas such as credit rating, accounting and tax. The thesis concludes that it is possible, under Swedish law, to issue corporate hybrid securities that qualify for both high equity credit and tax deductible interest payments. The use of certain …
211) tillräcklig?
… blev fällda av Europadomstolen i fallen Janosevic mot Sverige och Västberga Taxi AB & Vulic mot Sverige har regeringen gjort justeringar i skattebetalningslagen och taxeringslagen, med syfte att göra den svenska lagstiftningen förenlig med Europakonventionens krav. Syftet med …
Fallet Linköpings Stadshus
… we can nowadays read headlines as"Stop the robbing!"and"They pay extra tax through rent". A column in Göteborgsposten describes enormous amounts of money, pouring between municipal companies. Numerous of local newspapers have started to pay attention to their municipal companies …
av familjeägda jord- och skogsbruksföretag
… of change of generation are Family law, which is one of the cornerstones, Tax law as well as the laws of finance. The ”soft” issues, i.e. relationship related, constitute a great part of the process of succession and are therefore in many ways decisive to a successful change of …
En fallstudie gjord på Skattekontoret i Örebro
… middle-management dilemma” exists among the division managers at the local tax office (Skattekontoret) in Örebro. We have also chosen to look closer at how some factors actually affect this dilemma. The factors we have selected are; the organization’s hierarchy, the company’s …
