Sökning: "Silvia Maria Iskanius"
Hittade 1 uppsats innehållade orden Silvia Maria Iskanius.
1. Holding companies’ sale of shares: the underlying purpose test in the context of a direct and immediate link
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : In the ever evolving and ambiguous environment of VAT treatment of sales of shares, the underlying purpose test has arisen as a new form of controversy. While it seems to be a viable method for establishing in specific circumstances a strong enough direct and immediate link to guarantee deduction also for costs incurred in relation to an exempt or out-of-scope share disposal, the test’s nature and even its very meaning alone are far from self-explanatory. LÄS MER
Resultatsidor:
1