Sökning: "rå 2000 ref 47"

Hittade 2 uppsatser innehållade orden rå 2000 ref 47.

1. 1. The Territorial Limitation of the Swedish Wage Remuneration Rule for Closely Held Companies in light of EU- and Domestic Tax Law on Third Country Inbound Dividends

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Joel Dahl; [2017]
   Nyckelord :rå 2007 ref 59; rå 2000 ref 38; rå 2000 ref 47; qualified shares; market access; purpose approach; definite influence; rå 2007; rå 2000; skatteverket v a and b; eea; eu; association agreements; dividend; third countries; article 49; article 63; free movement of capital; freedom of establishment; world wide taxation; european and international taxation; tax law; tax; sweden; swedish income tax; capital export neutrality; FII group litigation; Kronos; Baars; SECIL; inbound dividends; inbound dividend; closely held companies; territorial limitation; wage remuneration; Law and Political Science;

   Sammanfattning : The Swedish rules for closely held companies were enacted to combat income conversion abuse in limited liability companies where natural persons acted as both owners and employees. In the Swedish Income Tax Act, employment income is taxed according to a progressive rate while capital income is taxed according to a flat rate. LÄS MER

3. 2. EG-rättens inverkan på svensk fåmansföretagslagstiftning - En granskning av skatterättsliga hinder för etableringsfriheten inom EU

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

   Författare :Andreas Jasper; [2002]
   Nyckelord :Konkurrensrätt; EG-rätt; Skatterätt; Law and Political Science;

   Sammanfattning : In this Master´s thesis I deal with the impact of European Community Law on chapter 57 regulations of the Swedish National Income Tax Act, IL, and regulations connected thereto. These rules specifically governs the taxation of shareholders in Swedish closely hold small and medium sized enterprises, SME:s, fåmansföretag. LÄS MER