Beskattning av skalbolagstransaktioner : Analys av skalbolagsreglerna ur ett tillämpnings- och rättssäkerhetsperspektiv
Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company. Historically...
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Format: | Others |
Language: | Swedish |
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Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap
2010
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Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-14338 |