Svenska skatteavtal och rätten att beskatta gränsöverskridande anställningsinkomster
Författare
Summary, in English
This article deals with the interpretation by the Swedish Supreme Administrative Court (SAC)of undefined terms in the provisions on income from private employment in Swedish tax treaties. The starting point is that there is a lack of a consistent international approach in respect of some of theses terms, therefore, it is of relevance to study the SAC's argumentation when interpreting these provisions.
Avdelning/ar
Publiceringsår
2013
Språk
Svenska
Sidor
187-219
Publikation/Tidskrift/Serie
Svensk skattetidning
Fulltext
- Available as PDF - 156 kB
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Dokumenttyp
Artikel i tidskrift
Förlag
Norstedts Juridik AB
Ämne
- Law
Nyckelord
- finansrätt
- fiscal law
Status
Published
ISBN/ISSN/Övrigt
- ISSN: 0346-2218