Coverart for item
The Resource Gåvobeskattningen i nordiskt perspektiv

Gåvobeskattningen i nordiskt perspektiv

Label
Gåvobeskattningen i nordiskt perspektiv
Title
Gåvobeskattningen i nordiskt perspektiv
Creator
Subject
Language
eng
Summary
Taxation of gifts in a Scandinavian perspective This is a study written by Christer Silfverberg, professor of Finance Law at the University of Stockholm. The area of the study is taxation of gifts in Sweden, taking into account different rules governing taxation of gifts in the other Scandinavian countries. In Denmark gifts are taxed as income while in Norway only gifts received by heirs are taxed. In Sweden and Finland gifts are taxed in general. The focus of the study is the relation between gift taxation and inheritance taxation and taxation of income. Eventual problems arising within the area of gift taxation are emphasized. The study comprises for example: gifts between spouses, inheritance and testamentary dispositions, and gifts received within a contract of employment. The author discusses advantages and disadvantages of the Swedish gift tax rules by comparing these rules with alternative gift tax rules applied in the other Scandinavian countries
http://library.link/vocab/creatorName
Silfverberg, C
Index
no index present
Language note
Swedish
Literary form
non fiction
Series statement
Rättsvetenskapliga biblioteket
Series volume
no. 1
http://library.link/vocab/subjectName
gift tax
Label
Gåvobeskattningen i nordiskt perspektiv
Instantiates
Publication
Extent
XII, 435 p.
Isbn
9789175985442
Label
Gåvobeskattningen i nordiskt perspektiv
Publication
Extent
XII, 435 p.
Isbn
9789175985442

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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