Sökning: "Josefina Hallin"

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  1. 1. Skatteflyktslagens förhållande till skatteavtalen - Ett problem med flera dimensioner

    Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen

    Författare :Josefina Hallin; [2011]
    Nyckelord :Skatterätt Skatteflykt Skatteavtal Tax treaties Skatteflyktslag Decemberdomar Intern rätt Skatteavtalsrätt; Law and Political Science;

    Sammanfattning : Summary When tax treaties are being applied in Swedish law, they are being applied after that the taxable income has been determined according to Swedish law. Usually the tax treaties are dividing the right to tax among the parties of the treaty; this means that the taxation right for one state usually is restricted. LÄS MER