Search for dissertations about: "dubbelbeskattning"

Found 2 swedish dissertations containing the word dubbelbeskattning.

  1. 1. Methods for Elimination of Double Taxation under Double Tax Treaties – with Particular Reference to the Application of Double Tax Treaties in Sweden

    University dissertation from Uppsala : Iustus Förlag AB

    Author : David Kleist; Göteborgs universitet.; Gothenburg University.; [2012]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; double taxation; double tax treaty; capital export neutrality; CEN; CIN; capital import neutrality; exemption; exemption with progression; modified exemption; limitation of the tax rate; credit; full credit; ordinary credit; tax sparing credit; foreign tax credit limitation; maximum deduction; interpretation of double tax treaties; model tax convention on income and on capital; the OECD Model; the Commentaries of the OECD Model; subject identity; timing mismatch; attribution of income; allocation of expense; RÅ 1996 ref. 84; RÅ 2008 ref. 24; RÅ 2010 ref. 112; dubbelbeskattning; dubbelbeskattningsavtal; skatteavtal; kapitalexportneutralitet; kapitalimportneutralitet; alternativ exempt; OECD:s modellavtal;

    Abstract : Kleist, D. 2012. Methods for Elimination of Double Taxation under Double Tax Treaties – with Particular Reference to the Application of Double Tax Treaties in Sweden. Iustus Förlag AB. READ MORE

  2. 2. Cross-Border Consumption Taxation of Digital Supplies : A Comparative Study of Double Taxation and Unintentional Non-Taxation of B2C E-Commerce

    University dissertation from Jönköping : Jönköping International Business School

    Author : Pernilla Rendahl; Högskolan i Jönköping.; Göteborgs universitet.; Gothenburg University.; [2008]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; LAW JURISPRUDENCE; RÄTTSVETENSKAP JURIDIK;

    Abstract : Nedladdningsbara tjänster kan lätt tillhandahållas över landsgränser, vilket innebär att köpare och säljare kan befinna sig i olika stater. Mervärdesskatten är dock en nationell skatt som beläggs dessa tjänster. Detta innebär att samma tjänst kan bli beskattad i flera olika stater (sk. dubbelbeskattning),  t. READ MORE