The Resource Utflyttning av aktiebolag : en analys i ljuset av den internationella skatterätten och EU-rätten
Utflyttning av aktiebolag : en analys i ljuset av den internationella skatterätten och EU-rätten
Resource Information
The item Utflyttning av aktiebolag : en analys i ljuset av den internationella skatterätten och EU-rätten 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 Utflyttning av aktiebolag : en analys i ljuset av den internationella skatterätten och EU-rätten 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
- This study analyses the migration of limited liability companies in the light of international tax law and EU law, focusing on direct taxes. The author first explains the management criteria for determining the residence and compares its application in diferent countries. After that she discusses residence as defined in the Article 4(1) and 4(3) of the OECD Model. Further, the study discusses exit taxation of Swedish companies. The last part of the study focuses on EU law aspects of migration and the freedom of establishment
- Language
- eng
- Label
- Utflyttning av aktiebolag : en analys i ljuset av den internationella skatterätten och EU-rätten
- Title
- Utflyttning av aktiebolag : en analys i ljuset av den internationella skatterätten och EU-rätten
- Language
- eng
- Summary
- This study analyses the migration of limited liability companies in the light of international tax law and EU law, focusing on direct taxes. The author first explains the management criteria for determining the residence and compares its application in diferent countries. After that she discusses residence as defined in the Article 4(1) and 4(3) of the OECD Model. Further, the study discusses exit taxation of Swedish companies. The last part of the study focuses on EU law aspects of migration and the freedom of establishment
- http://library.link/vocab/creatorName
- Nelson, M
- Geographic coverage
-
- European Union
- International
- Index
- no index present
- Language note
- Swedish
- Literary form
- non fiction
- http://library.link/vocab/subjectName
-
- OECD Model
- limited liability company
- residence
- EU tax law
- place of effective management
- exit tax
- migration
- fundamental freedoms
- Label
- Utflyttning av aktiebolag : en analys i ljuset av den internationella skatterätten och EU-rätten
- Extent
- 893 p.
- Isbn
- 9789197666657
- Label
- Utflyttning av aktiebolag : en analys i ljuset av den internationella skatterätten och EU-rätten
- Extent
- 893 p.
- Isbn
- 9789197666657
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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/Utflyttning-av-aktiebolag--en-analys-i-ljuset-av/pGcQ1LzTf30/" 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/Utflyttning-av-aktiebolag--en-analys-i-ljuset-av/pGcQ1LzTf30/">Utflyttning av aktiebolag : en analys i ljuset av den internationella skatterätten och EU-rätten</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>
