Essays about: "Pontus Norell"
Found 1 essay containing the words Pontus Norell.
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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 ekonomiAbstract : 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
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