Change search
CiteExportLink to record
Permanent link

Direct link
Cite
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
Personaloptionsbestämmelsen: Beskattning av personaloptioner enligt den nya lydelsen efter 1 januari 2009
Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
2010 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

The swedish rule concerning the treatment of employee stock-options have changed and the new wording of the rule will be applicable for the first time in 2010. The previous wording of the rule stated that the employee shall be taxed for the stock-option when moving abroad, even if the option is not exercised. The Swedish Skatteverket and Regeringsrätten have found that this rule is in conflict with the free movement of persons within the European Union. The new wording of the rule states that the employee shall be taxed when the option is excercised, no matter where the employee is situated. A state`s right of taxation of a stock-option determines wheter and to what extent the employee stock-otion derives from that state.

Place, publisher, year, edition, pages
2010. , p. 26
Keywords [sv]
Personaloptionsbestämmelsen, OECD:s modellavtal, beskattning
National Category
Law and Society
Identifiers
URN: urn:nbn:se:hj:diva-12286OAI: oai:DiVA.org:hj-12286DiVA, id: diva2:320623
Presentation
(Swedish)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2010-07-02 Created: 2010-05-26 Last updated: 2010-07-02Bibliographically approved

Open Access in DiVA

fulltext(311 kB)412 downloads
File information
File name FULLTEXT01.pdfFile size 311 kBChecksum SHA-512
576a1f0aca0ab0692ed63a534226ec75fa27e170b21763ee5a910a69cc2ff61d1e73d7162a7f1789eef36b83964e032ec72e1fbfe1c8ce3ad33e5281bc11e36b
Type fulltextMimetype application/pdf

Search in DiVA

By author/editor
Larsson, Robin
By organisation
JIBS, Commercial Law
Law and Society

Search outside of DiVA

GoogleGoogle Scholar
Total: 412 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 368 hits
CiteExportLink to record
Permanent link

Direct link
Cite
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