Sökning: "tax-free loan"
Hittade 2 uppsatser innehållade orden tax-free loan.
1. Deduction of VAT on immovable property -Fiscal neutrality and Art 168a
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : The thesis starts with a description of the background to the change of the rules on deduction of VAT on mixed use immovable property through the insertion of Article 168a in the RVD. The reason according to the Amendment is to promote equity and to prevent unjustified cash-flow advantages granted to taxable persons who use acquire immovable property, deduct full input VAT and then pay it back over the duration of the adjustment period in the form of assessment for private use. LÄS MER
2. Controlled Foreign Corporation - En analys av CFC-lagstiftningens förenlighet med EG-rättens etableringsfrihet och med de av Sverige ingångna dubbelbeskattningsavtalen
D-uppsats, Göteborgs universitet/Juridiska institutionenSammanfattning : This study addresses the question of the Swedish CFC (Controlled foreign corporation) legislations compatibility with the EC law, freedom of establishment and towards those double taxation agreements that Sweden have signed with other states. The study is interesting and important for several reasons. There are two main ones. LÄS MER