Hur regleras beskattning av begränsat skattskyldiga? - En komparativ studie avseende de nordiska staterna och det arbetsgivarbegrepp som tillämpas i förhållande till skatteavtal.

Sammanfattning: In 2017, the Swedish Tax Agency, Skatteverket, released a memorandum that suggested a change in the employer approach. This has led to a discussion on how taxation of limited taxpayers should be regulated and how the current tax affects the internal labor market in Sweden. Every year, Sweden has a large number of employees who avoid taxation because of the exception rule in SINK and in the Nordic tax treaty. This thesis aims to discuss how taxation of limited taxpayers is regulated in Sweden, Denmark and Norway. The thesis also intends to investigate whether Denmark or Norway has implemented the economic employer approach and investigate whether guidance can be obtained. The results obtained by the thesis show that there are differences in the state's internal legislation that do not depend solely on the economic employer approach that is applied. The differences are mainly due to the fact that each state is sovereign and thus tax law is an internal matter.