Klassficering av förmögenhetsöverföringar inom bolagssektorn : ur ett civilrättsligt och skatterättsligt perspektiv

There exist a number of different types of value transfers between companies in a group. Most of these transfers are undertaken on the basis of private law. These transfers also give rise to tax law consequences. Taxation is normally based on how the classifications of transfers are made in private...

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Bibliographic Details
Main Author: Hellsten, Jacob
Format: Others
Language:Swedish
Published: Linköpings universitet, Ekonomiska institutionen 2004
Subjects:
Law
Online Access:http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-2459