Essays about: "Swedish GAAR"

Found 2 essays containing the words Swedish GAAR.

1. 1. General Anti-Avoidance Rules and Legal Certainty in Sweden, USA and China – A taxation determined by legal culture?

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

   Author : Markus Nyberg Andersson; [2018]
   Keywords : Tax Avoidance; Legal Certainty; GAAR; Sweden; United States; USA; U.S.; China; General Anti-Avoidance Rules; Tax law; skatterätt; internationell skatterätt; international tax law; ATAD; BEPS Project; Chinese GAAR; SAAR; OECD; Swedish GAAR; U.S. GAAR; People s Republic of China; Law and Political Science;

   Abstract : The occurrence of taxpayers implementing arrangements without commercial purpose to avoid tax laws and reduce their taxation, id est tax avoidance, is counteracted in most legal systems with different methods. Most jurisdictions have implemented not only Specific Anti-Avoidance Rules ("SAARs"), but also General Anti Avoidance Rules ("GAARs") to counteract tax avoidance. READ MORE

3. 2. Applicability of domestic anti-avoidance legislation in relation to tax treaty commitments - A case study placing Swedish law in an international doctrinal framework

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Anna Sandin; [2013]
   Keywords : Double tax treaty; Domestic law; GAAR; International doctrine; Anti-avoidance legislation; Treaty-abuse; Law and Political Science; Business and Economics; Social Sciences;

   Abstract : The present paper is an analysis of Swedish law, as expressed obiter dictum in the Supreme Administrative Court decision of HFD 2012 ref. 20, regarding applicability of Swedish general anti avoidance rules in relation to tax treaty commitments. The purpose of the paper is to put Swedish law, as envisaged by HFD 2012 ref. READ MORE