Sökning: "Henrik Wiebe"

Hittade 1 uppsats innehållade orden Henrik Wiebe.

  1. 1. Underprisöverlåtelser i omstruktureringar - särskilt om förvärvarens anskaffningsvärde

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

    Författare :Henrik Wiebe; [2007]
    Nyckelord :Skatterätt; Law and Political Science;

    Sammanfattning : In the Swedish corporate income taxation, one of the most controversial fields is that withdrawal taxation, dividend taxation of the company owner, and the question of the assignee's acquisition cost when assets are sold below market value. The reason for the interest of that area is that selling assets below market value is a very common way of restructing company groups in accordance with the exemption from taxation in the Swedish income tax legislation. LÄS MER