Sökning: "thick capitalization"

Hittade 1 uppsats innehållade orden thick capitalization.

  1. 1. Skatteplanering vs. den optimala kapitaliseringsgraden

    Magister-uppsats, Ekonomiska institutionen

    Författare :Jenny Rydhström; [2001]
    Nyckelord :Law; skatteplanering; skatterätt; kapitaliseringsgrad; underkapitalisering; överkapitalisering; thin capitalization; thick capitalization; tax planning; RÄTTSVETENSKAP JURIDIK;

    Sammanfattning : This thesis deals with the legislative problem of thin and thick capitalization of subsidiary companies situated abroad. This kind of companies are often used for tax planning purposes, as means for transferring company profit from a high tax state to a low tax state. LÄS MER