Essays about: "Pontus Norell"

Found 1 essay containing the words Pontus Norell.

  1. 1. Dividend decision in closely held companies - An event study of the Swedish 3:12 chapter tax code changes on Jan 1, 2006

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Mikael Lau; Pontus Norell; [2012]
    Keywords : 3:12 rules; Closely held companies; Dividends; Dividend decision; Swedish tax policy change;

    Abstract : In Sweden, owners of closely held companies are subject to a special set of tax rules regarding dividends and capital gains. The 3:12 rules that regulate the taxation of owners of closely held companies were implemented in 1991 alongside a dual tax system with different tax rates for investment income and labour income. READ MORE