Methods for elimination of double taxation under double tax treaties : with particular reference to the application of double tax treaties in Sweden (inbunden)
Format
Inbunden
Språk
Svenska
Serie
Juridiska institutionens skriftserie Handelshögskolan vid Göteborgs universitet (del 11)
Antal sidor
372
Utgivningsdatum
2012-04-04
Upplaga
1
Förlag
Iustus
Dimensioner
250 x 170 x 10 mm
Vikt
920 g
SAB
343.0526,Qafba:oe
ISBN
9789176788165

Du kanske gillar

Methods for elimination of double taxation under double tax treaties : with particular reference to the application of double tax treaties in Sweden (inbunden)

Methods for elimination of double taxation under double tax treaties : with particular reference to the application of double tax treaties in Sweden

av David Kleist
Inbunden Svenska, 2012-04-04
544
Köp
Spara som favorit
  • Skickas inom 3-6 vardagar.
  • Gratis frakt inom Sverige över 199 kr för privatpersoner.
This study deals with the methods for elimination of double taxation that are applied in double tax treaties.

The first aim of the study is to systematise and analyse the methods for elimination of double taxation under double tax treaties in order to gain a better understanding of how they work. A number of issues relating to the application of these methods are analysed. Since double tax treaties are applied by tax authorities, courts and taxpayers in a domestic law context, i.e. within the framework of the legal system of a particular state, the analysis focuses on the application in Sweden of the methods for elimination of double taxation under double tax treaties.

The second aim of the study is to evaluate, in a few selected situations, the two main methods for elimination of double taxation recommended by the OECD, namely exemption with progression and ordinary credit, on the basis of whether tax neutrality is achieved.

To a signicant extent, the study also deals with the interaction between double tax treaty provisions and internal law.
Visa hela texten

Passar bra ihop

  1. Methods for elimination of double taxation under double tax treaties : with particular reference to the application of double tax treaties in Sweden
  2. +
  3. Att ransonera utsläppsutrymme : en miljörättslig studie om utsläppshandel enligt Kyotoavtalet och EU ETS

De som köpt den här boken har ofta också köpt Att ransonera utsläppsutrymme : en miljörättsli... av Christina Olsen Lundh (inbunden).

Köp båda 2 för 1236 kr

Kundrecensioner

Har du läst boken? Sätt ditt betyg »

Fler böcker av David Kleist