Essays about: "avdrag"

Showing result 11 - 14 of 14 essays containing the word avdrag.

  1. 11. Privatskogsägarens nettoinkomst vid avverkning under perioden 1952-2008

    University essay from SLU/Dept. of Forest Economics

    Author : Marcus Pettersson; [2011]
    Keywords : Virkesprisutveckling; skogsbeskattning; skogsvårdsavgift; skatter; Taxes; timber price; pulpwood price; forest management fee; forest taxation;

    Abstract : During the period 1952-2008, real prices of wood before taxes and charges declined. However, the actual net income has not changed by the same percentage as the price list, because taxation, driving costs and the ability to make deductions has changed. This report considers the inflation by using the Swedish consumer price index. READ MORE

  3. 12. Sydsvenska köpsågverksstrategier vid stormtimmerlagring

    University essay from SLU/Dept. of Forest Products

    Author : Andreas Abramsson; [2009]
    Keywords : Lagring; stormvirke; totalkostnad; lagerföringskostnad; lagerhållningskostnad; leverantörsrelationer;

    Abstract : Den senaste tidens stormar medförde ett stort arbete med lagring av stormvirke för sågverken i södra Sverige. Valet att lagra virke påverkades av en mängd olika faktorer. Examensarbetet syftade till att ta finna vilka faktorer som påverkade strategivalet med lagringen mest och därmed vad som varit viktigast i frågan om att lagra virke. READ MORE

  4. 13. Attribution of Profits to Permanent Establishments : How Should Swedish Legislation Conform to the OECD December 2006 Report?

    University essay from IHH, Rättsvetenskap

    Author : Maria Blom; Anders Lenfors; [2008]
    Keywords : International Tax Law;

    Abstract : The purpose of this thesis is to establish whether the domestic legislation of Sweden is in tune with the OECD December 2006 report on the attribution of profits to permanent es-tablishments (December 2006 report) and if not how Sweden ought to conform. How to attribute business profits to a permanent establishment (PE) is laid down in Article 7 of the OECD Model Tax Convention on Income and on Capital. READ MORE

  5. 14. Tax Obstacles for Cross-border Pensions in EU : A case study on pension related cases and their impact on national tax provisions

    University essay from IHH, Rättsvetenskap

    Author : Gajane Ovsepian; [2005]
    Keywords : EC Tax law; pensions; cross-border; occupational pensions; life as-surances; EG skatterätt; pensioner; gränsöverskridande; tjänstepensioner; liv-försäkringar;

    Abstract : Ever since the barriers between the Member States have diminished, more and more European Union (EU) citizens have chosen to work in a different State than their home state. Problems have occurred because of this cross border activity when workers have chosen to keep their pension funds taken in the home state, while working in the second State. READ MORE