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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Format: | Others |
Language: | Swedish |
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Linköpings universitet, Ekonomiska institutionen
2004
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Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-2459 |