Sökning: "Karolina Ribbestam"

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  1. 1. Förutsebarhets- och likabehandlingsproblem vid förmåner till aktiebolagsägare

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

    Författare :Karolina Ribbestam; [2008]
    Nyckelord :Skatterätt; Law and Political Science;

    Sammanfattning : The purpose of this essay is to look at the rules concerning tax that is applicable when a shareholder gets a benefit from his or hers company. In that case the shareholder has to pay income tax, and of course the company wants to deduct the value of the benefit that has been given to the shareholder from its income as an expense, to reduce the taxable income. LÄS MER