The Resource Sambandet mellan redovisning och beskattning enligt inkomstskattelagen

Sambandet mellan redovisning och beskattning enligt inkomstskattelagen

Label
Sambandet mellan redovisning och beskattning enligt inkomstskattelagen
Title
Sambandet mellan redovisning och beskattning enligt inkomstskattelagen
Creator
Subject
Language
eng
Summary
The connection between accounting and taxation according to the Income Tax Act. In January 2000 a new Swedish Income Tax Act came into force. The act replaced several acts within the tax area, among others the State Income Tax Act and the Municipal Income Tax Act. The regulation on calculation of the result of business income is to be found in Chapter 14 of the Income Tax Act. Criticism of the lack of preparatory work concerning the section and discussion of the possible problems in application of the section, for example, taxation of incomes not accounted for, deduction of additional social security contributions and change of annual accounts
Citation source
In: Skattenytt. - Uppsala. - Vol. 51 (2001),
http://library.link/vocab/creatorName
Möller, L. (Lars)
Geographic coverage
Europe
Language note
Swedish
http://library.link/vocab/subjectName
  • accounting
  • financial statement
  • business profits
Label
Sambandet mellan redovisning och beskattning enligt inkomstskattelagen
Instantiates
Publication
Label
Sambandet mellan redovisning och beskattning enligt inkomstskattelagen
Publication

Library Locations

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