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Svenska skatteavtal och rätten att beskatta gränsöverskridande anställningsinkomster

På svenska

Author

Summary, in English

This article deals with the interpretation by the Swedish Supreme Administrative Court (SAC)of undefined terms in the provisions on income from private employment in Swedish tax treaties. The starting point is that there is a lack of a consistent international approach in respect of some of theses terms, therefore, it is of relevance to study the SAC's argumentation when interpreting these provisions.

Department/s

Publishing year

2013

Language

Swedish

Pages

187-219

Publication/Series

Svensk skattetidning

Document type

Journal article

Publisher

Norstedts Juridik AB

Topic

  • Law

Keywords

  • finansrätt
  • fiscal law

Status

Published

ISBN/ISSN/Other

  • ISSN: 0346-2218