Sökning: "Anders Person Christensen"

Hittade 1 uppsats innehållade orden Anders Person Christensen.

  1. 1. Fast etableringsställe : En skatteplanerares dröm?

    Magister-uppsats, IHH, Rättsvetenskap

    Författare :Anders Jönsson; Johan Christensen; [2008]
    Nyckelord :Skatterätt;

    Sammanfattning : This master’s thesis will examine the concept of “fixed establishment” in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. LÄS MER