Utflyttningsskatt på privatpersoners aktieinnehav: En analys av bilaterala och unilaterala åtgärder för att undanröja internationell dubbelbeskattning ur ett svenskt perspektiv

Sammanfattning: The purpose of this thesis is to study and analyze possible ways of eliminating international double taxation when individually owned shares have been subject to emigration taxation. International double taxation occurs when two states impose tax on the same taxpayer in respect of the same income. Moreover, exit taxation can be defined as taxation when the liability to tax for an accrued, but not yet realized gain, on shares occurs at the time of emigration of the taxpayer. Another category of emigration taxes is when a state considers an individual liable to tax on a realized capital gain because he or she used to be a resident of the state. Thus, international double taxation occurs in cases of emigration taxation if both states (the old as well as the new state of residence) impose a tax on the same accrued value and on the same asset. This study is made from a Swedish perspective. Therefore, the study concerns both the Swedish so called ten-year rule in chapter 3 paragraph 19 of the Swedish Income Tax Act, as well as a, since April 2018, withdrawn legislation proposal on a Swedish exit taxation. There is, however, reason to believe that the legislation proposal will be brought back at some point. Thusly, much focus is given to the analysis of a future Swedish exit taxation of individually owned shares in relation to international double taxation. The thesis addresses unilateral, as well as, bilateral, means of eliminating the above mentioned double taxation. At a bilateral level an analysis of double taxation treaties is made. A conclusion which is drawn in relation to tax treaties is that the application in many cases is insufficient when trying to eliminate double taxation. Unilateral measures which are studied are; step-up in acquisition cost, reverse credit, and regular credit. In relation to these, the conclusion is that while many times being more successful in eliminating international double taxation than tax treaties, other problems may still remain. For example, the unilateral measures sometimes result in international double non-taxation. Lastly, it is not possible to draw a conclusion on how taxation rights should be allocated between states when the taxpayer has changed state of residence. In the author’s point of view, traditional principles of international taxation are insufficient when allocating taxing rights because of exit taxes. Therefore, any future discussion needs to be focused in new ways in which to allocate taxing rights so as to not result in international double (non-) taxation.