Fåmansaktiebolag : en skatterättslig studie av alternativen särreglering och allmän reglering för beskattning av fåmansaktiebolag och dess ägare m.fl.
Close companies - a study of special regulation and general principles of income taxation for close companies and shareholders.
Author
Summary, in English
Department/s
Publishing year
1999
Language
Swedish
Document type
Dissertation
Publisher
Iustus förlag
Topic
- Law
Keywords
- fiscal law
- skatterätt
- general principles
- interpretation
- apportionment between capital and earned incomes
- special regulation
- income taxation
- close companies
- tax law
- finansrätt
Status
Published
Research group
- Lund Tax Academy
- Public Law
Supervisor
- [unknown] [unknown]
ISBN/ISSN/Other
- ISBN: 91-7678-413-4
- ISRN LUJUDV/JUFI-99/1001-SE 362
Defence date
5 May 1999
Defence time
10:15
Defence place
Carolinasalen, Kungshuset, Lundagård
Opponent
- Kristina Ståhl (Associate Professor)