Sökning: "Subject-to-tax clauses"

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  1. 1. Subject-to-tax clauses in Swedish double tax conventions concluded between 2004 - 2014

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Victoria Andersson; [2014]
    Nyckelord :Subject-to-tax clauses; double non-taxation; Law and Political Science;

    Sammanfattning : The thesis deals whit double tax conventions and double non-taxation. The thesis aim is to analyse the Swedish double tax conventions concluded between 2004 and 2014 in order to find out whether the double tax conventions contain a subject-to tax clause. LÄS MER