Sökning: "Mari Heidenberg"

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  1. 1. The future of the Swedish CFC legislation applied to third countries

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

    Författare :Mari Heidenberg; [2007]
    Nyckelord :Skatterätt; Law and Political Science;

    Sammanfattning : The purpose of the paper is to investigate both the Swedish position and the position of ECJ regarding Swedish CFC-legislation towards third countries. It will be investigated if the Swedish position is compatible with ECJ's interpretation of the fundamental freedoms and Sweden's international obligations regarding tax treaties. LÄS MER