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Rapporteringspliktiga skattearrangemang: Ur ett rättssäkerhetsperspektiv
Karlstad University.
Karlstad University.
2019 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Uppsatsen behandlar förslaget till lagstiftning om rapporteringspliktiga skattearrangemang i SOU 2018:91. I uppsatsen redovisas bland annat remissinstansernas synpunkter och görs en analys av förslaget ur rättssäkerhetssynpunkt.

Place, publisher, year, edition, pages
2019. , p. 70
Keywords [sv]
rapporteringspliktiga skattearrangemang rättssäkerhet informationsskyldighet skatterådgivare skatteupplägg mänskliga rättigheter arrangemang SOU 2018:91
National Category
Law
Identifiers
URN: urn:nbn:se:kau:diva-72882OAI: oai:DiVA.org:kau-72882DiVA, id: diva2:1328701
Subject / course
Law
Educational program
Study Programme in Jurisprudence (180 ECTS credits)
Supervisors
Examiners
Available from: 2019-06-24 Created: 2019-06-22 Last updated: 2019-06-24Bibliographically approved

Open Access in DiVA

fulltext(1627 kB)50 downloads
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File name FULLTEXT01.pdfFile size 1627 kBChecksum SHA-512
093f6afbeaecf4ca6f335143d505738fca58df3a464a1bf58c9fb943c4ce564d9aba52dc5eaee97d9965a1225035153e6e3e5e401519f6e30ee1160cfd168efa
Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

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Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf