Gåvobeskattningen i nordiskt perspektiv

Resource Information

The work Gåvobeskattningen i nordiskt perspektiv represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Gåvobeskattningen i nordiskt perspektiv

Creator

• Silfverberg, C

Subject

• gift tax

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

Index

no index present

Language note

Swedish

Literary form

non fiction

Series statement

Rättsvetenskapliga biblioteket

Series volume

no. 1