Sökning: "Evelina Kerr"

Hittade 1 uppsats innehållade orden Evelina Kerr.

  1. 1. CFC legislation and its compliance with Community Law : Sweden's lack of double CFC tax relief

    Magister-uppsats, Högskolan i Jönköping; IHH, Rättsvetenskap

    Författare :Evelina Kerr; [2009]
    Nyckelord :International Tax Law; CFC legislation; Community Law; direct taxation; double CFC taxation; freedom of establishment;

    Sammanfattning : CFC legislation has become an instrument to protect national tax bases and minimize the abusive effects of international tax planning. The Swedish CFC legislation is found in chapter 39a of the ITA whereas it is established under what circumstances CFC taxation can arise. LÄS MER