Sökning: "partner-owned companies: tax neutrality"

Hittade 1 uppsats innehållade orden partner-owned companies: tax neutrality.

  1. 1. Kapitalandelskravet i partnerbolagen - Om lagstiftningens innebörd, syfte och förenlighet med neutralitetsprincipen

    Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Nora Gullberg; [2017]
    Nyckelord :finansrätt; skatterätt; fåmansföretag; partnerbolag: neutralitetsprincipen; fiscal law; social and welfare law; close companies; partner-owned companies: tax neutrality; Law and Political Science;

    Sammanfattning : Chapter 57 of the Swedish income tax act (1999:1229) regulates to what extent dividends from a close company may be taxed as capital income among active shareholders, generally known as the 3:12-rules. The purpose of the legislation is to create a neutral taxation of salary income and the rules have been deemed a necessity in the Swedish dual income tax system. LÄS MER