Essays about: "inbound dividends"

Found 3 essays containing the words inbound dividends.

  1. 1. The Territorial Limitation of the Swedish Wage Remuneration Rule for Closely Held Companies in light of EU- and Domestic Tax Law on Third Country Inbound Dividends

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Joel Dahl; [2017]
    Keywords : rå 2007 ref 59; rå 2000 ref 38; rå 2000 ref 47; qualified shares; market access; purpose approach; definite influence; rå 2007; rå 2000; skatteverket v a and b; eea; eu; association agreements; dividend; third countries; article 49; article 63; free movement of capital; freedom of establishment; world wide taxation; european and international taxation; tax law; tax; sweden; swedish income tax; capital export neutrality; FII group litigation; Kronos; Baars; SECIL; inbound dividends; inbound dividend; closely held companies; territorial limitation; wage remuneration; Law and Political Science;

    Abstract : The Swedish rules for closely held companies were enacted to combat income conversion abuse in limited liability companies where natural persons acted as both owners and employees. In the Swedish Income Tax Act, employment income is taxed according to a progressive rate while capital income is taxed according to a flat rate. READ MORE

  3. 2. The Treatment of dividend payments in EC Direct Tax Law

    University essay from Lunds universitet/Juridiska institutionen

    Author : Michael Ivarsson; [2009]
    Keywords : EG-rätt; Skatterätt; Law and Political Science;

    Abstract : To attain an Internal Market, in which goods, capital and natural and legal persons can move from Member States to Member State, is one of the main aims of the EU. The Treaty of Rome was laid down in order to tear down obstacles that existed and to create bonds between the Member States. READ MORE

  4. 3. Establishment of a foreign trust or an international holding company. A tax study of two alternative ways to reconstruct a Swedish close company.

    University essay from Lunds universitet/Juridiska institutionen

    Author : Li Ankel; [2000]
    Keywords : Skatterätt; Law and Political Science;

    Abstract : To achieve a kind of neutrality between insid-ers of close companies and other taxpayers in Swedish society the Swedish tax law states that capital gains, which derive from ownership in close companies, and dividends distributed to owners of close companies will be subject to high taxation. However, changes in owner-ship may involve a tax reduction. READ MORE