The Resource Gåvobeskattningen i nordiskt perspektiv
Gåvobeskattningen i nordiskt perspektiv
Resource Information
The item Gåvobeskattningen i nordiskt perspektiv represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Gåvobeskattningen i nordiskt perspektiv represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Gåvobeskattningen i nordiskt perspektiv
- Title
- Gåvobeskattningen i nordiskt perspektiv
- 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
- Extent
- XII, 435 p.
- Isbn
- 9789175985442
- Label
- Gåvobeskattningen i nordiskt perspektiv
- Extent
- XII, 435 p.
- Isbn
- 9789175985442
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/G%C3%A5vobeskattningen-i-nordiskt-perspektiv/_YUTaDpoh7c/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/G%C3%A5vobeskattningen-i-nordiskt-perspektiv/_YUTaDpoh7c/">Gåvobeskattningen i nordiskt perspektiv</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/G%C3%A5vobeskattningen-i-nordiskt-perspektiv/_YUTaDpoh7c/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/G%C3%A5vobeskattningen-i-nordiskt-perspektiv/_YUTaDpoh7c/">Gåvobeskattningen i nordiskt perspektiv</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
