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Informationsutbyte i skatteärenden mellan Sverige och skatteparadis
Linköping University, Department of Management and Engineering, Commercial and Business Law. Linköping University, Faculty of Arts and Sciences.
2010 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesisAlternative title
Exchange of Information on Tax Matters between Sweden and Tax Havens (English)
Abstract [sv]

Syftet med uppsatsen är att utreda hur Sverige kan få del av information från skatteparadis om subjekt som är skattskyldiga i Sverige. Mer specifikt behandlas i uppsatsen hur Sverige med hjälp av OECD:s modell för informationsutbyte utformar informationsutbytesavtal med skatteparadis. Problemformuleringen lyder:

I vilken utsträckning är det möjligt för Sverige att med hjälp av informationsutbytesavtal uppnå ett effektivt informationsutbyte med skatteparadis?

Place, publisher, year, edition, pages
2010. , 34 p.
Keyword [sv]
Skatteparadis
National Category
Law
Identifiers
URN: urn:nbn:se:liu:diva-91570ISRN: LIU-IEI-FIL-A--10/00651--SEOAI: oai:DiVA.org:liu-91570DiVA: diva2:618319
Subject / course
Master of Science Thesis (Magisteruppsats från Affärsjuridiska programmet)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2013-04-26 Created: 2013-04-26 Last updated: 2013-04-29Bibliographically approved

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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
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Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
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