Verklig innebörd : En studie av inkomstskattepraxis
When transactions are complicated or are carried out for the purposes of tax planning, the need to determine whether they have been correctly characterised may arise in some situations. The general position is that however transactions have been classified, taxation should be based on their “true im...
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| Format: | Others |
| Language: | Swedish |
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Uppsala universitet, Juridiska institutionen
2012
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| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-311065 http://nbn-resolving.de/urn:isbn:978-91-39-01671-7 |