The Resource Nytt dubbelbeskattningsavtal mellan Sverige och Luxemburg
Nytt dubbelbeskattningsavtal mellan Sverige och Luxemburg
Resource Information
The item Nytt dubbelbeskattningsavtal mellan Sverige och Luxemburg 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 Nytt dubbelbeskattningsavtal mellan Sverige och Luxemburg 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
- Comments on the provisions of the new income and capital tax treaty of 14 October 1996 between Sweden and Luxembourg (SFS 1996:1510). Special attention is paid to the articles on the concept of residence, taxation of profit distributions and anti-tax avoidance measures. Furthermore, some remarks regarding interpretation of double taxation conventions are given. Finally, the author makes a comparison with the earlier convention (law 1984:174)
- Label
- Nytt dubbelbeskattningsavtal mellan Sverige och Luxemburg
- Title
- Nytt dubbelbeskattningsavtal mellan Sverige och Luxemburg
- Summary
- Comments on the provisions of the new income and capital tax treaty of 14 October 1996 between Sweden and Luxembourg (SFS 1996:1510). Special attention is paid to the articles on the concept of residence, taxation of profit distributions and anti-tax avoidance measures. Furthermore, some remarks regarding interpretation of double taxation conventions are given. Finally, the author makes a comparison with the earlier convention (law 1984:174)
- Citation source
- In: Svensk Skattetidning. - Stockholm. - Vol. 63 (1996),
- http://library.link/vocab/creatorName
- Sundgren, P
- Language note
- Swedish
- http://library.link/vocab/subjectName
-
- tax treaty
- treaty interpretation
- residence principle of taxation
- Label
- Nytt dubbelbeskattningsavtal mellan Sverige och Luxemburg
- Abbreviated title
- SST
- Label
- Nytt dubbelbeskattningsavtal mellan Sverige och Luxemburg
- Abbreviated title
- SST
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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/Nytt-dubbelbeskattningsavtal-mellan-Sverige-och/i3yWiwUaWqo/" 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/Nytt-dubbelbeskattningsavtal-mellan-Sverige-och/i3yWiwUaWqo/">Nytt dubbelbeskattningsavtal mellan Sverige och Luxemburg</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/Nytt-dubbelbeskattningsavtal-mellan-Sverige-och/i3yWiwUaWqo/" 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/Nytt-dubbelbeskattningsavtal-mellan-Sverige-och/i3yWiwUaWqo/">Nytt dubbelbeskattningsavtal mellan Sverige och Luxemburg</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>
