Essays about: "inkomstskatt"

Found 3 essays containing the word inkomstskatt.

1. 1. No PE – no problem? - A study on the Swedish preliminary income taxes for foreign companies without tax liability in Sweden

   University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Author : Ossian Mauritzson; [2021]
   Keywords : Tax law; EU law; skatteavdrag; withholding tax; economic employer; F-skatt; F-tax; freedom to provide services; Law and Political Science;

   Abstract : New obligations for foreign companies operating in Sweden have been introduced on 1 January 2021. Despite the absence of a Swedish PE or other tax liability, payments for work performed in Sweden by foreign companies is subject to a requirement of withholding preliminary income tax. READ MORE

3. 2. Private Pension Saving : Save in stocks using IPS or directly on the stock exchange?

   University essay from Internationella Handelshögskolan

   Author : Arpad Teleki; [2006]
   Keywords : life-cycle hypothesis; IPS; taxes;

   Abstract : This thesis analyzes the differences in monetary return when saving in stocks using Individual Pension Saving (IPS) or saving directly on the stock exchange (OMX). An individual is assumed to have the same portfolio of stocks whether he or she uses IPS or OMX. READ MORE

4. 3. Handel med skalbolag - ett avslutat kapitel?

   University essay from Lunds universitet/Juridiska institutionen

   Author : Ann Bokinge; [2002]
   Keywords : Skatterätt; Law and Political Science;

   Abstract : Ett skalbolag är ett företag som i huvudsak innehåller likvida medel. Tidigare har en inkråmsöverlåtelse varit nödvändig för att ett skalbolag skall föreligga. Nu är det försäljningsprisets relation till de likvida medlen som är avgörande. READ MORE