Sökning: "SPE BOLAG"

Visar resultat 11 - 11 av 11 uppsatser innehållade orden SPE BOLAG.

1. 11. Attribution of Profits to Permanent Establishments : How Should Swedish Legislation Conform to the OECD December 2006 Report?

   Magister-uppsats, IHH, Rättsvetenskap

   Författare :Maria Blom; Anders Lenfors; [2008]
   Nyckelord :International Tax Law;

   Sammanfattning : The purpose of this thesis is to establish whether the domestic legislation of Sweden is in tune with the OECD December 2006 report on the attribution of profits to permanent es-tablishments (December 2006 report) and if not how Sweden ought to conform. How to attribute business profits to a permanent establishment (PE) is laid down in Article 7 of the OECD Model Tax Convention on Income and on Capital. LÄS MER