The Resource Nytt dubbelbeskattningsavtal mellan Sverige och Luxemburg

Nytt dubbelbeskattningsavtal mellan Sverige och Luxemburg

Label
Nytt dubbelbeskattningsavtal mellan Sverige och Luxemburg
Title
Nytt dubbelbeskattningsavtal mellan Sverige och Luxemburg
Creator
Subject
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
Instantiates
Publication
Abbreviated title
SST
Label
Nytt dubbelbeskattningsavtal mellan Sverige och Luxemburg
Publication
Abbreviated title
SST

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...