Essays about: "3:12 rules"

Found 2 essays containing the words 3:12 rules.

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

3. 2. The 3:12-rules : A qualitative research about the new 3:12-rules and their possible consequences for close company owners

   University essay from Fakulteten för ekonomi, kommunikation och IT

   Author : Erik Olsson; Charlotte du Puy; [2006]
   Keywords : Accounting;

   Abstract : The purpose of this thesis was to elucidate the changes concerning the 3:12-rules. We wanted to find the possible effects of the reform and who the winners and the losers might be. We also wanted to examine whether or not the reform is a step towards a better company climate. The 3:12-rules and the reform formed a basis for our theory part. READ MORE