Essays about: "Inkomstskattelagen"
Found 3 essays containing the word Inkomstskattelagen.
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1. The Grey Area of Taxation - An essay on Low Value-Adding Services in Swedish Tax Law
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : This essay critically examines the legal aspects of low value-adding services within multinational corporations, focusing on their treatment in Swedish tax law and the OECD Transfer Pricing Guidelines (OECD TPG). It explores the challenges and complexities involved in defining and taxing intragroup services, emphasizing their impact on profit shifting strategies. READ MORE
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2. Enskilda svenska skogsägares kunskap avseende beskattning av skogsintäkter
University essay from SLU/School for Forest ManagementAbstract : Det här arbetet syftar till att undersöka kunskapsnivån kring beskattning av skogsintäkter hos skogsägare i Sverige. Det syftar även till att undersöka om det är så att kunskapsnivån skiljer sig emellan de skogsägare som de facto bor på sin fastighet, så kallade närbor, och de som inte bor på sin fastighet, det vill säga utbor. READ MORE
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3. Hard to value intangibles from a Swedish perspective
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The purpose of this thesis is to study the work of the OECD presented in the Final BEPS-Report under Action 8 concerning hard to value intangibles in a Swedish context. Further, the OECD Model Tax Convention and its Commentaries are discussed in terms of their validity as a source of law in a Swedish perspective, or if there is a requirement now or after the implementation of Action 8 for changes to the Inkomstskattelagen, and particular the Korrigeringsregeln. READ MORE