Methods for eliminating

Methods for eliminating of double taxation under double tax treaties

David Kleist
  • Upplaga: 1
  • Utgivningsår: 2012
  • ISBN: 9789176788165
Antal:
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1
+
495 :-
(Exkl. moms och porto/frakt)

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.

Advokatfirman Vinge

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De lege

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IFF - Institutet för Fastighetsrättslig Forskning

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IfU – Institutet för utbildningsrätt

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Juridiska inst. skriftserie Handelshögskolan vid Göteborgs univ.

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Praktisk process

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SIFIR - Svenska Institutet för Internationell Rätt

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SJFU - Skrifter från juridiska fakulteten i Uppsala

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Skrifter från juridiska institutionen vid Umeå universitet

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Stiftelsen Rättsfonden

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Svensk straffrätt

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