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Skattepliktigt informationsutbyte: En granskning av effektiviteten hos direktiv 77/799/EEG samt artikel 26 OECD:s modellavtal
Örebro University, School of Law, Psychology and Social Work.
2011 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

De skattepliktiga informationsutbytesregelverken finns till för att länder ska ha möjlighet till en korrekt beskattning av sina medborgare. Det här arbetet är en granskning av hur bra de skattepliktiga informationsutbytesregelverken fungerar i praktiken. För att granska effektiviteten har jag granskat informationsutbytesavtalen mellan Sverige och tre före detta ansedda skatteparadis, Luxemburg, Liechtenstein och Schweiz.

Place, publisher, year, edition, pages
2011. , 41 p.
Keyword [sv]
Skattepliktigt informationsutbyte, Skatteparadis, Internationell beskattning, Skatter, Skatteflykt
National Category
Law and Society
Identifiers
URN: urn:nbn:se:oru:diva-15786ISRN: ORU-JPS/RÄT-GK-2011/0169--SEOAI: oai:DiVA.org:oru-15786DiVA: diva2:420820
Subject / course
Rättsvetenskap
Presentation
2011-06-01, Örebro, 12:45 (Swedish)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2011-07-28 Created: 2011-06-06 Last updated: 2017-10-17Bibliographically approved

Open Access in DiVA

Skattepliktigt Informationsutbyte(452 kB)660 downloads
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80a466350664a5314fedcc7b1135708f1539aef939a77220008ea064df27c8dcb59e7c0c56d2babcc6c3d67fae6b6a1b1d1361eb2538f0cf587acb8a6ef13a84
Type fulltextMimetype application/pdf

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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