Begreppet samma eller likartad verksamhet : Sett utifrån ett delägarperspektiv
Through the rulings RÅ 2010 ref. 11, HFD 2011 ref. 75 and HFD 2011 not 88 the Swedish Supreme Administrative Court have extended the concept of same or similar activities which can be found in section 57, clause 4 of the Swedish Income Tax Act. Through the ruling the Court has partly clarified the a...
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Format: | Others |
Language: | Swedish |
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Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap
2012
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Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-19067 |